ias 19

Why not? What month was that published?

in august 2009 i m not sure but it says in the opening para that it was first published in august 2009 in ACCOUNTING AND BUSINESS magazine another one is https://www.accaglobal.com/middle-east/en/discover/cpd-articles/corporate-reporting/ias-19.html it is in aug 2011 actually it is not in the section of P2 techincal articles

With each article that is read and understood, there is an increase in your own awareness of what's happening "out there" Even though the subject matter of any article that you read will probably fail to show up in the exam, this wider appreciation of the world of business cannot but be of help - either now in the exam room or later in the field of employment / business