The revised standards include IAS12, Income Taxes, IAS19, Employee Benefits and IAS39, Financial Instruments: Recognition and Measurement.
IASC technical director James Saloman said: ‘The revised definition of plan assets in IAS19 is broadly similar to the definition proposed in E67. However, in response to comments received on E67, the board extended the scope of the definition to include certain insurance policies that satisfy the same conditions as other plan assets.’
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Kevin Reed discusses whether new accountancy group Cogital can rival the Big Four...and its likely direction of travel