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Narrow-scope amendments to IAS 19 and IFRIC 14 - IASB

Date recorded:

At its meeting on December 13, 2016, the IASB tentatively decided to finalize the amendments to IFRIC 14, subject to some drafting changes.

For the amendments to IAS 19, the Board asked the Interpretations Committee to consider the implications of including minor plan events (ie. plan events for which the past service cost, or gain or loss on settlement, would not be material) within the scope of the amendments. Other than the topic of minor plan events, the Board agreed with the Interpretations Committee’s recommendations to finalize the amendments to IAS 19, subject to some drafting changes.

At a future meeting, the IASB will then consider transition, first-time adoption, effective date and due-process steps.

Review the IASB Update on the IASB's Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.