28/04/2020 - Feedback statement on EFRAG Discussion Paper Accounting for Pension Plans with an Asset-Return Promise

On 15 May 2019, EFRAG published the Discussion Paper Accounting for Pension Plans with an Asset-Return Promise. Comments from constituents were requested by 15 November 2019.

The feedback statement describes the main comments received from comment letters and presentation of the Discussion Paper at the July 2019 meeting of the Accounting Standards Advisory Forum (ASAF).

EFRAG is pleased that the IASB is now considering the issues described in the Discussion Paper and the proposed solution generally favoured by constituents. Accordingly, EFRAG as its next step, will contribute to the IASB's due process and does not plan to conduct additional dedicated activities.