Submission to the International Accounting Standards Board (IASB) on the exposure draft of proposed amendments to IAS 37 Provisions, contingent liabilities and contingent assets and IAS 19 Employee benefits.

This submission was provided by CPA Australia in consultation with members through the Asia-Pacific Financial Reporting Advisory Group (APFRAG) which is a Board Committee representing a regional perspective from South-East Asia, Oceania and Australasia.