The QCA Financial Reporting Committee examined the IASB's exposure draft on amendments to IFRIC 14 – prepayments of a minimum funding requirement. The QCA noted that we did not think the changes would have a significant effect on our members.
QCA Response to the IASB's Consultation on IFRIC 14
The QCA Financial Reporting Committee examined the IASB's exposure draft on amendments to IFRIC 14 - prepayments of a minimum funding requirement.