Global Standards for the world economy

Sunday 19 February 2017

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Remeasurement on a plan amendment or curtailment

Employee Benefits: Remeasurement at a plan amendment or curtailment


 Narrow scope amendments to IAS 19 and IFRIC 14

IAS 19 Employee Benefits: Remeasurement on a plan amendment, curtailment or settlement

The International Accounting Standards Board (IASB) published an Exposure Draft of proposed amendments to IAS 19 Employee Benefits and IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction.