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IAS Plus newsletter — IASB proposes amendments to IFRIC 14

Published on: 25 Jun 2009

On 28 May 2009, the International Accounting Standards Board (IASB) issued an exposure draft (ED) ED/2009/4 Prepayments of a Minimum Funding Requirement. The ED proposes to modify IFRIC 14 IAS 19 – the Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction so as to remedy an unintended consequence of the Interpretation whereby entities are in some circumstances not permitted to recognise as an asset prepayments of minimum funding contributions.


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