New Zealand Equivalent to IFRIC Interpretation 14
NZ IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
Provides guidance on determining:
- when refunds or reductions in future contributions to defined benefits should be regarded as available;
- how a minimum funding requirement might affect the availability of reductions in future contributions; and
- when a minimum funding requirement might give rise to a liability.
Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.