IASB clarifies deficit accounting rules


Companies that internally set pension liabilities in excess of the level reported in IAS19 accounts could find this additional level becoming the de facto figure, as a result of the International Financial Reporting Interpretation Council (IFRIC) 14 ruling introduced by the International Accounting Standards Board (IASB) this month.

The IASB's move to clarify how IAS19 accounting standards should be applied could be relevant in the case of legally binding funding agreements between trustees and

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