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23/11/2015 - Feedback statement on the IASB's Exposure Draft ED/2015/5 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)

EFRAG published its feedback statement to constituents following the publication of the final comment letter on the IASB's 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).


On 6 November 2015, EFRAG issued its final comment letter on the IASB's 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).

 

This feedback statement describes the main comments received by EFRAG in response to the draft comment letter and how these comments were considered by EFRAG in finalising its comment letter to the IASB.

The feedback statement is available here: