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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.

Review the IASB Update and the related podcast on the IASB's Web site.

Correction list for hyphenation

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