IASB October 2009
22 October 2009
The Board discussed responses to its exposure draft (ED) Prepayments of a Minimum Funding Requirement (Amendments to IFRS 14), published in May 2009.
IASB January 2009
20 January 2009
The Board considered a proposal to amend IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction to eliminate an unintended consequence that arises from some voluntary prepayments to a defined benefit plan that is subject to a minimum funding requirement.
IASB June 2007
20 June 2007
The Board considered two IFRIC Interpretations. The first was IFRIC X IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction. The Board approved the Interpretation for issue. The second was IFRIC X Customer Loyalty Programmes.
IFRIC May 2007
03 May 2007
The IFRIC completed its redeliberation of draft Interpretation D19, considered a revised draft and, subject to drafting changes, directed the staff to present the revised draft to the Board.
IFRIC March 2007
08 March 2007
The IFRIC redeliberated its draft Interpretation D19 in the light of the comment letters received. The IFRIC decided to retain the fundamental approach in D19 subject to the changes and clarifications outlined below.