IFRIC 14 - Amendment Prepayments of a Minimum Funding Requirements
- Published in the Official Journal
- Sapna Heeralall, Robert Stojek
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.Show more...