• IFRIC D19 Issued 24 August 2006. Click for Press Release (PDF 64k).
  • IFRIC Interpretation 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction was issued 4 July 2007. Click for Press Release (PDF 37k).

Deloitte Letter of Comment on this Draft Interpretation

Important: IFRIC D19 resulted in the final IFRIC Interpretation 14, issued in July 2007. The information on this page reflects the IFRIC's discussions during the development of the final interpretation, including tentative decisions that were changed along the way. We have retained this page for historical purposes only.

Summary of IFRIC D19

IFRIC D19 would clarify the interaction between statutory or contractual minimum funding requirements and the requirements of IAS 19 Employee Benefits. The proposals clarify how to determine the limit on a pension plan asset that may be recognised in an employer's balance sheet as well as how the pensions asset or liability may be affected when there is a statutory or contractual minimum funding requirement.

Comment deadline is 31 October 2006.

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