OECD urges IASB to review scheme definitions

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The Organisation for Economic Co-Operation and Development has encouraged the International Accounting Standards Board to review the definition of DB and DC plans as they relate to international accounting standards.

In its response released yesterday to an exposure draft of proposed changes to IAS 19, the OECD said, "Some OECD member countries feel that the current definitions do not fit well in the context of their national pension systems. We would encourage the IASB to review these definitio

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