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確定給付制度IAS第19号の修正提案
コメント募集期限:2010年9月6日
2010年4月
公開草案 ED/2010/3
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This exposure draft Defined Benefit Plans is published by the International Accounting Standards Board (IASB) for comment only. The proposal may be modified in the light of the comments received before being issued in final form. Comments on the exposure draft and the Basis for Conclusions should be submitted in writing so as to be received by 6 September 2010. Respondents are asked to send their comments electronically to the IASB website (www.iasb.org), using the ‘Open to Comment’ page.
All responses will be put on the public record unless the respondent requests confidentiality. However, such requests will not normally be granted unless supported by good reason, such as commercial confidence.
The IASB, the International Accounting Standards Committee Foundation (IASCF), the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.
Copyright © 2010 IASCF®
All rights reserved. Copies of the draft amendments and the accompanying documents may be made for the purpose of preparing comments to be submitted to the IASB, provided such copies are for personal or intra-organisational use only and are not sold or disseminated and provided each copy acknowledges the IASCF’s copyright and sets out the IASB’s address in full. Otherwise, no part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from the IASCF.
This Japanese translation of the IASB's draft IFRS and its accompanying documents contained in this publication has not been approved by a review committee appointed by the IASCF. The Japanese translation is copyright of the IASCF.
The IASB logo/the IASCF logo/‘Hexagon Device’, the IASC Foundation Education logo, ‘IASC Foundation’, ‘eIFRS’, ‘IAS’, ‘IASB’, ‘IASC’, ‘IASCF’, ‘IASs’, ‘IFRIC’, ‘IFRS’, IFRSs’, ‘International Accounting Standards’, ‘International Financial Reporting Standards’ and ‘SIC’ are Trade Marks of the IASCF.
Additional copies of this publication may be obtained from: IASC Foundation Publications Department, 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom. Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749 Email: [email protected] Web: www.iasb.org
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