doc__table__681

| 30 | When sufficient information is not available to use defined benefit accounting for a multi-employer plan that is a defined benefit plan, an entity shall: (a) account for the plan under paragraphs 44-46 as if it were a defined contribution plan; (b) disclose: (i) the fact that the plan is a defined benefit plan; and (ii) the reason why sufficient information is not available to enable the entity to account for the plan as a defined benefit plan; and (c) to the extent that a surplus or deficit in the plan may affect the amount of future contributions, disclose in addition: (i) any available information about that surplus or deficit; (ii) the basis used to determine that surplus or deficit; and (iii) the implications, if any, for the entity.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.