translate English to French: This is the actuarial method prescribed by International Accounting Standard 19 and is the method currently required under the International Public Sector Accounting Standards, which were approved by the General Assembly in its resolution 60/283 for implementation by the United Nations.
C'est la méthode prescrite par l'International Accounting Standard Board dans sa norme IAS 19, ainsi que dans les Normes comptables internationales du secteur public (IPSAS) dont l'Assemblée générale a approuvé l'application à l'Organisation des Nations Unies dans sa résolution 60/283.