19. June 2015
The International Accounting Standards Board (IASB) today published for public comment proposed narrow-scope amendments to its pension accounting requirements (Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan – Proposed amendments to IAS 19 und IFRIC 14) . The proposed changes are designed to improve information to investors and address some diversity in practice. … further information
This draft can be accessed the project website or on the ‘Comment on a proposal’ page on www.ifrs.org. The IASB requests comments on the proposals by 19 October 2015.