9 paragraphs found in INT 14
… The IFRIC considered whether the term over which the contribution reduction should be … that period. The IFRIC also noted that increasing the term of the calculation has a decreasing effect on the … a refund, the available asset will be limited even if the term of the calculation extends beyond the expected future …
… to all post-employment defined benefits and other long-term employee defined benefits. …
… any requirements to fund a post-employment or other long-term defined benefit plan. …
… An entity shall determine the availability of a refund or a reduction in future contributions in accordance with the terms and conditions of the plan and any statutory …
… were supportive of this view. However, some argued that the term should be the shorter of the expected life of the plan …
… make contributions to fund a post-employment or other long-term defined benefit plan. …
… estimate of the eventual outcome of the plan in economic terms, while a requirement to make additional contributions …
… taking into account the effect of any existing surplus determined using the minimum funding basis but excluding the … by that basis, assumptions consistent with those used to determine the defined benefit obligation and with the … that exists at the end of the reporting period as determined by AASB 119 . The estimate shall include any …
… in paragraph 64 of IAS 19. The Board also amended the term ‘future accrual of benefits’ to ‘future service’ for …