On 1 August 2018, the Accounting Standard Council (ASC) has issued the Amendments to SFRS(I) 1-19 and Amendments to FRS 19: Plan Amendment, Curtailment or Settlement.
- Paragraphs 101A, 122A, 123A and 179 are added and paragraphs 57, 99, 120, 123, 125, 126 and 156 are amended. A heading is added before paragraph 122A. New text is underlined and deleted text is struck through.
The amendments apply for annual periods beginning on or after 1 January 2019.
Earlier application is permitted.
More details can be viewed from the ASC website.
Source: ASC, 2 August 2018