As you can see on the IFRS Foundation work plan, the IASB is currently working on the following projects related to IAS 19 – Employee Benefits:
- Attributing Benefit to Periods of Service (IAS 19), an agenda decision;
- Availability of a Refund (Amendments to IFRIC 14), a maintenance project;
- Targeted Standards-level Review of Disclosures, a standard-setting project;
- Pension Benefits that Depend on Asset Returns, a research project.
The expected dates of completion are visible in the following table:
12 May 2021