IASB corrects 'unintended consequences' of IFRIC 14

By 2009-12-01T14:15:00

[15:15 CET 01-12] GLOBAL – The International Accounting Standards Board (IASB) has corrected earlier wording to its IFRIC 14 pensions accounting rules, which prevented some companies from recognising early pensions contribution payments as assets on the balance sheet.

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