Demaria, Samira; Dominique, Dufour; Louisy-Louis, Moise; … - HAL - 2012
In July 2006, the IASB launched a comprehensive review of IAS 19, the main pronouncement relating to the accounting for defined pension obligations. As part of its systematic due process, the Board called for accounting practitioners to express their views on IAS 19. As such, the Discussion...