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How are non-pension defined benefits plans that vest or accumulate accounted for under ASPE and under IFRS?

How are non-pension defined benefits plans that vest or accumulate accounted for under ASPE and under IFRS?

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Post Employee Benefits Defined Benefit Plans Neither Section 3462 nor IAS 19 provide detailed definitions of a defined benefit plan Instead both standards state that it is a benefit plan that is not a ... blur-text-image

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