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Wednesday 24 September 2014

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Remeasurement at a plan amendment or curtailment

Employee Benefits: Remeasurement at a plan amendment or curtailment


 Interpretations Committee work in progress

IAS 19 Employee Benefits: Remeasurement at a plan amendment or curtailment

The Interpretations Committee received a request to clarify the accounting treatment in accordance with IAS 19 for issues related to the remeasurement of the net defined benefit liability (asset) (hereafter ‘net DBL’) in the event of a plan amendment or curtailment in IAS 19.

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