IFRS Briefing Sheet — Issue 164 - Prepayments of a Minimum Funding Requirement (Amendments to IFRIC 14: IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction)

This IFRS Briefing Sheet summarises the International Accounting Standard Board’s Prepayments of a Minimum Funding Requirement (Amendments to IFRIC 14: IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction).

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IFRS Briefing Sheet - Issue 164

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