IFRIC 14 - Amendment Prepayments of a Minimum Funding Requirements

Project status: Completed
Current project stage: Published in the Official Journal
Project responsible: Sapna Heeralall

Description

This project deals with the IASB's amendments to IFRIC 14. After issuing IFRIC 14, certain difficulties started to arise in applying IFRIC 14 to voluntary prepayments of contributions in some circumstances when there is a minimum funding requirement.

Documents

Exposure draft consultation

08/03/2011 - Draft comment letter
EFRAG's draft comment letter on the ED of proposed amendments to IFRIC 14

12/07/2009 - Comment Letter Received
CL 01 GASB ED Prepayment of a MfR

22/07/2009 - Comment Letter Received
CL 02 ASB ED Prepayment of a MfR

23/07/2009 - Comment Letter Received
CL 03 CNC ED Prepayment of a MfR

26/07/2009 - Comment Letter Received
CL 04 ICAEW ED Prepayment of a MfR

26/07/2009 - Comment Letter Received
CL 05 QCA ED Prepayment of a MfR

08/03/2011 - Comment Letter
EFRAG's Comment Letter on the IASB's ED of Amendments to IFRIC 14
Endorsement consultation

13/12/2009 - Draft endorsement advice
EFRAG Draft Endorsement Advice to ED Amendements to IFRIC 14

22/01/2014 - Endorsement Advice
EFRAGs Effects Study Report on Amendments to IFRIC 14

02/02/2010 - Endorsement Advice
EFRAGs Endorsement Advice on IFRIC 14