Global Standards for the world economy

Thursday 20 June 2019

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Amendments to IFRIC 14 (May 2009)


Amendments to IFRIC 14 (May 2009)



On 28 May 2009 the IASB published for public comment an exposure draft of proposed amendments to IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction. In November 2009, the IASB finalised an amendment to IFRIC 14 resulting from that exposure draft.

The amendments correct an unintended consequence of IFRIC 14, an interpretation of IAS 19 Employee Benefits.

Comment Letter deadline


The exposure draft was open for comment until 27 July 2009, the comment period is now closed.