NZ IFRIC 14 NZ IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

  • For-profit

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 Jan 2013

    Date of issue: Nov 2012 Date compiled to: 30 Nov 2012
    Additional material: NZ IFRIC 14 – 1 Jan 2020
*Additional Material is restricted to those with NZ-assigned IP addresses only.