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Wednesday 28 January 2015

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IFRIC 14 IAS 19

IFRIC 14 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction


 Issues concluded by the Interpretations Committee, and recommended for the IASB to action

IFRIC 14 IAS 19: The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction: Availability of refunds from a defined benefit plan managed by an independent trustee

The Interpretations Committee received a request to clarify the application of the requirements of IFRIC 14 regarding the availability of refunds from a defined benefit plan managed by an independent trustee.

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