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Monday 05 December 2016

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Exposure Draft

Employee Benefits: Remeasurement at a plan amendment or curtailment


Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan: Proposed amendments to IAS 19 and IFRIC 14 - Exposure Draft and Comment Letters


On 18 June 2015 the International Accounting Standards Board (IASB) published for public comment proposed narrow-scope amendments to its pension accounting requirements. The proposed changes are designed to improve information to investors and address some diversity in practice.

When a defined benefit plan is amended, curtailed or settled during a reporting period, the entity needs to update the assumptions about its obligation and fair value of its plan assets to calculate costs related to these changes. The proposed amendments to IAS 19 Employee Benefits specify that the entity is required to use the updated information to determine current service cost and net interest for the period followed by these changes.

The proposed amendments to IFRIC 14 IAS 19The Limit on a Defined Benefit Asset, Minimum Funding Requirements address how the powers of other parties, such as the Trustees of the plan, affect an entity’s right to a refund of a surplus from the plan

The Exposure Draft Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14) is open for public comment for 120 days.

Comment letters

View the Comment Letters.

Due process documents
Exposure Draft: Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan: Proposed amendments to IAS 19 and IFRIC 14 [PDF]

公開草案: 制度改訂、縮小又は清算時の再測定/確定給付制度からの返還の利用可能性 IAS第19号及びIFRIC第14号の修正案 (Japanese) [PDF]

Exposé-sondage: Réévaluation lors de la modification, de la réduction ou de la liquidation d’un régime / disponibilité d’un remboursement d’un régime à prestations définies (projet de modification d’IAS 19 et d’IFRIC 14) (French) [PDF]

Proyecto de Norma: Nueva medición en la Modificación, Reducción o Liquidación de un Plan/Disponibilidad de un Reembolso de un Plan de Beneficios Definidos (Modificaciones propuestas a la NIC 19 y la CINIIF 14) (Spanish) [PDF]


Project contact

Jawaid Dossani
Senior Technical Manager
Email: jdossani@ifrs.org