NZ IFRIC 14
NZ IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
Provides guidance on determining:
- when refunds or reductions in future contributions to defined benefits should be regarded as available;
- how a minimum funding requirement might affect the availability of reductions in future contributions; and
- when a minimum funding requirement might give rise to a liability.
- Financial Reporting Strategy
- Accounting Standards
- Audit and Assurance Standards
- Climate-related Disclosures
- COVID-19 Reporting implications