Amendments to IAS 19 and IFRIC 14 - Availability of a Refund from a Defined Benefit Plan

Topic area:
Status: 19.02.2018 |
Archived
Key words:
IFRS, Amendment
Initiative
Official name
Plan Amendment, Curtailment or Settlement (Amendments to IAS 19)
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
01.06.2015
Doc. code
-
Summary
Status
Status

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Current version
Final version
07.02.2018
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
IAS 19 - Employee Benefits (non-binding, INT)

Source: IASB, Plan Amendment, Curtailment or Settlement (Amendments to IAS 19), 2018