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AcSB Exposure Draft – Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14)

  • IFRS - AcSB Image

Jul 29, 2015

On July 28, 2015, the Accounting Standards Board (AcSB) issued an Exposure Draft that corresponds to the International Accounting Standards Board's (IASB) Exposure Draft on this topic.

The AcSB proposes, subject to comments received following exposure, to incorporate into Part I of the CPA Canada Handbook – Accounting 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 proposed amendments are designed to improve information to investors and address some diversity in practice.

The deadline for responding to the Exposure Draft is October 19, 2015.

 

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