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

  • For-profit
  • Archived Standards

Provides guidance on determining:

  1. when refunds or reductions in future contributions to defined benefits should be regarded as available;
  2. how a minimum funding requirement might affect the availability of reductions in future contributions; and
  3. when a minimum funding requirement might give rise to a liability.
  • NZ IFRIC 14 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012
*Additional Material is restricted to those with NZ-assigned IP addresses only.