Global Standards for the world economy

Saturday 06 June 2020

Banner graphic

Remeasurement on a plan amendment or curtailment

Employee Benefits: Remeasurement at a plan amendment or curtailment

 Narrow scope amendments to IAS 19 and IFRIC 14

IAS 19 Employee Benefits: Remeasurement on a plan amendment, curtailment or settlement

The International Accounting Standards Board (IASB) published an 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.