Comment letter deadline on proposed changes to pension accounting
On June 18, 2015, the International Accounting Standards Board (IASB) published an Exposure Draft (ED) 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. The amendments address two issues submitted to the IFRS Interpretations Committee. Comments are requested by October 19, 2015.