IAS 19Chapter 3Lesson 2
Multi-employer, state and insured plans
Step 1 of 4Learning objectives
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Three particular classification situations: the fund shared by several employers, the state plan and the benefit paid by an insurer.
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Learning objectives
- Explain the treatment of a defined benefit multi-employer plan depending on the availability of information.
- Explain why the classification of a state plan also follows its terms.
- Analyse the effect of an insurance contract on the classification of a plan.