Global Standards for the world economy

Thursday 08 December 2016

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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 (the Board) has published this 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.