IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

The Board has not undertaken any specific implementation support activities relating to this Interpretation.

The IFRS Interpretations Committee has previously considered a number of relevant issues that have been submitted by stakeholders.  

When the Committee rejects an issue, it publishes an Agenda Decision explaining the reasons. In many cases, Agenda Decisions include information to help those applying the relevant Standards and Interpretations. For example, if the Committee concludes that IFRS Standards already contain sufficient material to determine the correct accounting, the Agenda Decision might highlight the relevant paragraphs. 

All of the finalised Agenda Decisions that relate to this Interpretation can be found by expanding the link below.

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