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Division Plan Amendment, Curtailment or Settlement (Amendments to IAS 19)F1

United Kingdom Repealed

Original text. Later amendments are not shown.

Amendments to IAS 19 Employee Benefits

Paragraphs 101A, 122A, 123A and 179 are added and paragraphs 57, 99, 120, 123, 125, 126 and 156 are amended. A heading is added before paragraph 122A.

  1. POST-EMPLOYMENT BENEFITS: DEFINED BENEFIT PLANS
  2. OTHER LONG-TERM EMPLOYEE BENEFITS
  3. TRANSITION AND EFFECTIVE DATE

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by S.I. 2019/685, Sch. 2 para. 65 (as inserted by The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392), regs. 1(2), 12(b); 2020 c. 1, Sch. 5 para. 1(1))