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

Date recorded:

At its meeting on July 18, 2017, the IASB was informed of the possible effects of paragraph 12A of the proposed amendments to IFRIC 14, IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction, particularly on defined benefit plans in the United Kingdom. The Board was not asked to make any decisions. At a future meeting, the Board will: (i) receive information on possible effects of the amendments in other jurisdictions; (ii) receive information on whether those effects are what the Board envisaged during the development of the amendments; and (iii) consider the effective date and due process steps relating to the amendments.

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