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Treatment of insured benefits under IAS 19

KPMG in the media: Thomas Wicki

The Swiss Federal Act on Occupational Retirement, Survivors' and Disability Pension Plans (BVG) requires enterprises to insure their employees against the risks of old age, death and invalidity through a separate legal entity. The pension funds can either bear these risks themselves or have them reinsured, either in part or in whole. Thomas Wicki and a working group from Expert Suisse address the question of what an “appropriate value” would be for insurance policies of this nature, both in an employer’s IFRS financial statements as well as in accordance with IAS 19 Employee Benefits.

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Thomas Wicki

Director, IFRS Accounting and Reporting Group

KPMG Switzerland

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