Compilation details
AASB Interpretation 14 AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (as amended)
Compilation details are not part of Interpretation 14.
This compiled Interpretation applies to annual periods beginning on or after 1 January 2027. It takes into account amendments up to and including 7 June 2024 and was prepared on 7 April 2026 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Interpretation issued by the AASB. Instead, it is a representation of Interpretation 14 (August 2015) as amended by other pronouncements, which are listed in the table below.
Table of pronouncements
Table of amendments