IAS 19 - Remeasurement at a plan amendment, curtailment or settlement

Completed
Published in the Official Journal

Exposure draft consultation

05/10/2015
CL001 - ESMA - EFRAG DCL on IASB ED-2015-5.pdf
Comment Letter Received
06/10/2015
CL002 - PensionsEurope - EFRAG DCL on IASB ED-2015-5.pdf
Comment Letter Received
08/10/2015
CL003 - IVS - EFRAG DCL on IASB ED-2015-5.pdf
Comment Letter Received
08/10/2015
CL004 - ICAC - EFRAG DCL on IASB ED-2015-5.pdf
Comment Letter Received
23/02/2016
CL005 - RJ - DASB - EFRAG DCL on IASB ED-2015-5.pdf
Comment Letter Received
08/10/2015
CL006 - Pensioen Federatie - EFRAG DCL on IASB ED-2015-5.pdf
Comment Letter Received
08/10/2015
CL007 - ANC - EFRAG DCL on IASB ED-2015-5.pdf
Comment Letter Received
13/10/2015
CL008 - ASCG - EFRAG DCL on IASB ED-2015-5.pdf
Comment Letter Received
19/10/2015
CL009 - SwissHoldings - EFRAG DCL on IASB ED-2015-5.pdf
Comment Letter Received
19/10/2015
CL010 - NASB - EFRAG DCL on IASB ED-2015-5.pdf
Comment Letter Received
20/10/2015
CL011 - BusinessEurope - EFRAG DCL on IASB ED-2015-5.pdf
Comment Letter Received
28/10/2015
CL012 - OIC - EFRAG DCL on IASB ED-2015-5.pdf
Comment Letter Received
31/10/2017
Comment letter on ED-2015-5.pdf
Comment Letter
31/10/2017
Draft comment letter on ED-2015-5.pdf
Draft comment letter
31/10/2017
Feedback statement on DCL on ED-2015-5.pdf
Feedback statement - comments received

Endorsement consultation

13/04/2018
CL01 - The Volkswagen Group - EFRAG DEA on Plan Amendment, Curtailment or Settlement (Amendments to IAS 19).pdf
Comment Letter Received
19/04/2018
CL02 - Financial Reporting Council (FRC) - EFRAG DEA on Plan Amendment, Curtailment or Settlement (Amendments to IAS 19).pdf
Comment Letter Received
20/04/2018
CL03 - BASF SE - EFRAG DEA on Plan Amendment, Curtailment or Settlement (Amendments to IAS 19).PDF
Comment Letter Received
20/04/2018
CL04 - ICAC - EFRAG DEA on Plan Amendment, Curtailment or Settlement (Amendments to IAS 19).pdf
Comment Letter Received
20/04/2018
CL05 - Organismo Italiano di Contabilità (OIC) - EFRAG DEA on Plan Amendment, Curtailment or Settlement (Amendments to IAS 19).pdf
Comment Letter Received
20/04/2018
CL06 - ICAEW - EFRAG DEA on Plan Amendment, Curtailment or Settlement (Amendments to IAS 19).pdf
Comment Letter Received
07/05/2018
CL07A - ASCG- EFRAG DEA on Plan Amendment, Curtailment or Settlement (Amendments to IAS 19).pdf
Comment Letter Received
07/05/2018
CL07B - ASCG- EFRAG DEA on Plan Amendment, Curtailment or Settlement (Amendments to IAS 19).pdf
Comment Letter Received
19/03/2018
Draft Endorsement Advice on Plan Amendment, Curtailment or Settlement (Amendments to IAS 19).pdf
Draft endorsement advice
28/05/2018
Endorsement Advice - IAS 19 amendments.pdf
Endorsement Advice
07/12/2017
Invitation to comment on Plan Amendment, Curtailment or Settlement (Amendments to IAS 19).docx
Draft endorsement advice