Global Standards for the world economy

Tuesday 06 December 2016

Banner graphic

IFRIC 14 IAS 19

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


 Narrow scope amendments to IAS 19 and IFRIC 14

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

The International Accounting Standards Board (IASB) 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.

Project stages