The objective and structure of disclosures

Learning objectives

• Explain the objective of the disclosures about defined benefit plans.L2
• Identify the main groups of disclosures (characteristics and risks, amounts, future cash flows).L2

Normative references

• IAS 19 §135Disclosures about defined benefit plans explain the characteristics of the plans and the associated risks, identify and explain the amounts in the financial statements, and describe how the plans may affect the amount, timing and uncertainty of future cash flows; para. 136 guides the level of detail and aggregation.

Original summaries of the paragraphs (reference register), never a quotation of the standard.

1 question

• Which objectives are pursued by the disclosures about defined benefit plans? More than one answer is possible.L2