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We comment on a tentative agenda decision of the IFRS Interpretations Committee

  • Deloitte comment letter on tentative agenda decision on IFRIC 14 — Continuation of a minimum funding requirement Image

01 Jun 2015

We have published our comment letter on the tentative IFRS Interpretations Committee agenda decision on IFRIC 14 as published in the March 2015 IFRIC Update.

After thorough analysis, the IFRS Interpretations Committee tentatively concluded not to take onto its agenda a request to clarify whether the future minimum funding requirement for contributions to cover future service would apply for only the minimum fixed period under certain circumstances.

We agree with the IFRS Interpretations Committee’s analysis and decision not to add this item to its agenda for the reasons set out in the tentative agenda decision.

Please click to download the full comment letter here.

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