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IAS 19 — Effect of minimum funding requirements on asset ceiling

Background

IFRIC considered how the existence of a minimum funding requirement (MFR) would affect the asset ceiling as determined in accordance with IAS 19 Employee Benefits (1998).

 

Current status of the project

This project has been completed. IFRIC 14 IAS 19 - The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements was issued on 4 July 2007.

 

Project milestones

DateDevelopmentComments
24 August 2006 Draft Interpretation D19 IAS 19 – The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements Comment Deadline 31 October 2006
4 July 2007 IFRIC 14 IAS 19 - The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements issued Effective for annual periods beginning on or after 1 January 2008

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.