Welcome to the website of the IFRS Foundation and the IASB

Monday 03 August 2015

Banner graphic

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

This issue related to the calculation of current service cost and net interest when an entity remeasures the net defined benefit liability (asset) (hereafter ‘net DBL’) in the event of a plan amendment, curtailment or settlement.

Project stages




/* IE11 Fix for SP2010 */ if (typeof (UserAgentInfo) != ‘undefined’ && !window.addEventListener) { UserAgentInfo.strBrowser = 1; }