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

Published on: 01 Jun, 2015

We have commented on the IFRS Interpretations Committee's publication in the March IFRIC Update of the tentative decision 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 decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision.

Please click to download the full comment letter below.


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.