TAILIEUCHUNG - IFRIC Interpretation 14: IAS 19 - The limit on a defined benefit asset, minimum funding requirements and their interaction

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 14 IAS 19 - The limit on a defined benefit asset, minimum funding requirements and their interaction was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in July 2007. | IFRIC 14 IFRIC Interpretation 14 IAS 19— The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in July 2007. IFRIC 14 and its accompanying documents have been amended by IAS 1 Presentation of Financial Statements (as revised in September 2007).* * effective date 1 January 2009 © IASCF 2589 IFRIC 14 CONTENTS paragraphs IFRIC INTERPRETATION 14 IAS 19—THE LIMIT ON A DEFINED BENEFIT ASSET, MINIMUM FUNDING REQUIREMENTS AND THEIR INTERACTION REFERENCES BACKGROUND 1–3 SCOPE 4–5 ISSUES 6 CONSENSUS 7–26 Availability of a refund or reduction in future contributions 7–17 The effect of a minimum funding requirement on the economic benefit available as a reduction in future contributions 18–22 When a minimum funding requirement may give rise to a liability 23–26 EFFECTIVE DATE 27–27A TRANSITION 28 ILLUSTRATIVE EXAMPLES BASIS FOR CONCLUSIONS 2590 © IASCF IFRIC 14 IFRIC Interpretation 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (IFRIC 14) is set out in paragraphs 1–28. IFRIC 14 is accompanied by Illustrative Examples and a Basis for Conclusions. The scope and authority of Interpretations are set out in paragraphs 2 and 7–17 of the Preface to International Financial Reporting Standards. © IASCF 2591 IFRIC 14 IFRIC Interpretation 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction References • IAS 1 Presentation of Financial Statements • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors • IAS 19 Employee Benefits • IAS 37 Provisions, Contingent Liabilities

• Tiêu chuẩn - Qui chuẩn
• IFRIC Interpretation
• International Financial Reporting Interpretations Committee
• Báo cáo tài chính quốc tế
• Benefit asset
• Minimum funding
• IFRIC Interpretation 14
• IFRIC Interpretation 1
• Financial statements
• Similar liabilities
• IFRIC Interpretation 2
• Co operative entities
• Similar instruments
• Service concession arrangements
• Intangible assets
• IFRIC Interpretation 4
• Environmental rehabilitation funds
• Interests arising
• IFRIC Interpretation 5
• IFRIC Interpretation 6
• Liabilities arising
• Waste electrical
• IFRIC Interpretation 7
• Financial reporting
• Hyperinflationary economies
• Scope of IFRS 2
• IFRIC Interpretation 8
• Embedded derivatives
• Reassessment of embedded derivatives
• IFRIC Interpretation 9
• Interim financial reporting
• IFRIC Interpretation 10
• Treasury share transactions
• IFRIC Interpretation 11
• Share based payment
• IFRIC Interpretation 12
• Presentation of financial statements
• Customer loyalty programmes
• IFRIC Interpretation 13
• Contingent liabilities
• Construction of real estate
• IFRIC Interpretation 15
• Real estate
• Real estate industry
• Foreign operation
• Net investment
• IFRIC Interpretation 16
• Non cash assets
• Distributions of non cash assets
• IFRIC Interpretation 17