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Current stage

The Board decided not to finalise the proposed amendments to IFRIC 14. The Board will consider the project’s direction at a future meeting. More specifically, the Board will consider whether to develop new proposals to address the matter.

IASB® Update February 2020

The Board met on 26 February 2020. The Board was updated about work on the proposed amendments to IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction. The Board also discussed the project’s next steps.

The Board decided not to finalise the proposed amendments to IFRIC 14.

All 13 Board members present agreed with this decision. One Board member was absent.

Next milestone

Decide Project Direction


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