Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 719
Initiative accepted and completed: '2016-01-07'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2015-12-10'
Initiative published: '2015-12-10'
Initiative submitted: '2015-12-04'
Response from the competent authority: Treasury response:The two standards covering
  the calculation of provisions for jubilee bonuses and employee termination benefits
  do not require the calculation to be performed by an external contractor. Therefore,
  both IAS 19 and FRS 10 do not require the calculation to be performed by an external
  contractor. Under both standards, a company can do it itself, but of course it must
  have appropriately qualified contractors to do it. Both IAS 19 and FRS 10 do not
  prescribe conditions for this.It is generally accepted in the industry that the
  calculation of actuarial reserves should be performed by an external contractor,
  but neither IAS 19 nor FRS 10 requires that the calculations be performed by an
  external contractor.
Text file: 719.txt
Title: Actuarial provisions
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=719
