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Narrow scope amendments to employee benefits - IAS 19
Danielle Stewart OBE

23 April 2018

The International Accounting Standards Board (IASB) has issued amendments to IAS 19. These specify how companies should determine pension expenses for the accounting period when changes to a defined benefit pension plan occur.

Danielle Stewart OBE

Partner, Head of Financial Reporting

Danielle is a partner at RSM, where she heads up the firm’s financial reporting service line.


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