IASB admits 'unintended consequences' to IFRIC 14

By 2009-05-29T12:00:00

[13:00 CEST 29-05] GLOBAL – The International Accounting Standards Board (IASB) has unveiled proposed amendments to IFRIC 14 rules concerning pensions minimum funding rules shown on the balance sheets as officials say “unintended consequences” mean some prepayments are not shown as an asset.

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