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Comment: Proposed amendments to IAS 19 and IFRIC 14

Grant Thornton International Ltd commented on the International Accounting Standards Board's (the Board) 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 (the ED). We have considered the ED, as well as the accompanying draft Basis for Conclusions.

We agree with the substance of each of these three amendments, subject to some detailed comments set out as part of our responses to the specific questions.

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