Deloitte comment letter on IASB ED/2015/5 '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'

Published on: 19 Oct 2015

Deloitte Touche Tohmatsu Limited has responded to the International Accounting Standards Board's (IASB) Exposure Draft ED/2015/5 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.

In our comment letter, we support the proposals in the exposure draft; however we recommend that the Board clarify the effect of the proposals on the accounting in interim financial statements subsequent to a plan amendment, curtailment or settlement.

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Deloitte comment letter on IASB ED/2015/5 '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' Image

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