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Comments on Proposed Amendments to International Accounting Standard 19, Employee Benefits (PDF)
American Academy of Actuaries
[Opinion] Sept. 16, 2010 9 pages. "We do have some concerns ... regarding implementation and measurement details, particularly with regard to termination-of-employment curtailments and the handling of administrative expenses. In addition, we have concerns about the minimum funding requirement, and the disclosures of sensitivities, risk, and multiemployer plans." MORE >> |
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