NZ IFRIC 14

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

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

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