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The proposed changes are designed to improve information to investors and address some diversity in practice.

The Exposure Draft Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14) is open for public comment for 120 days. Comments on the proposed amendments should be sent to the IASB by 19 October 2015.

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