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Monday 24 November 2014

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IASB meeting summaries and observer notes


 IASB June 2007


 

The Board considered two IFRIC Interpretations. The first was IFRIC X IAS 19— The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction. The Board approved the Interpretation for issue. The second was IFRIC X Customer Loyalty Programmes. The Board approved the Interpretation for issue. However, it decided to postpone the effective date to allow more time for affected entities to undertake necessary systems changes. The Interpretation will be effective for annual periods beginning on or after 1 July 2008.

 

Date: 6/20/2007