EFRAG draft comment letter on the IASB’s exposure draft on amendments to IAS 19 and IFRIC 14 on pension accounting

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The European Financial Reporting Advisory Group (EFRAG) has issued a draft comment letter on IASB exposure draft (ED) 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).”

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