Commission Regulation (EC) No 1263/2008 of 16 December 2008 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretation Committee's (IFRIC) Interpretation 14 (Text with EEA relevance) (revoked)
EU Regulation No 1263/2008 · Adopted 16 December 2008 · Extends to United Kingdom
Commission Regulation (EC) No 1263/2008
of 16 December 2008
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretation Committee's (IFRIC) Interpretation 14
(Text with EEA relevance) (revoked)
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Annotations to the whole text
Textual amendments
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Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 5 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)
Contents
- 1Article 1 Repealed
- 2Article 2 Repealed
- 3Article 3 Repealed
- Signature
- Annex Repealed
- Division Repealed
- IFRIC INTERPRETATION 14 Repealed
- IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction Repealed
- REFERENCES Repealed
- BACKGROUND Repealed
- 1Division 1 Repealed
- 2Division 2 Repealed
- 3Division 3 Repealed
- SCOPE Repealed
- 4Division 4 Repealed
- 5Division 5 Repealed
- ISSUES Repealed
- 6The issues addressed in this Interpretation are: Repealed
- CONSENSUS Repealed
- Availability of a refund or reduction in future contributions Repealed
- 7Division 7 Repealed
- 8Division 8 Repealed
- 9Division 9 Repealed
- 10Division 10 Repealed
- The economic benefit available as a refundThe right to a refund Repealed
- 11A refund is available to an entity only if the entity has an unconditional right to a refund: Repealed
- 12Division 12 Repealed
- 13Division 13 Repealed
- 14Division 14 Repealed
- 15Division 15 Repealed
- The economic benefit available as a contribution reduction Repealed
- 16If there is no minimum funding requirement, an entity shall determine the economic benefit available as a reduction in future contributions as the lower of Repealed
- 17Division 17 Repealed
- The effect of a minimum funding requirement on the economic benefit available as a reduction in future contributions Repealed
- 18Division 18 Repealed
- 19Division 19 Repealed
- 20If there is a minimum funding requirement for contributions relating to the future accrual of benefits, an entity shall determine the economic benefit available as a reduction in future contributions as the present value of: Repealed
- 21Division 21 Repealed
- 22Division 22 Repealed
- When a minimum funding requirement may give rise to a liability Repealed
- 23Division 23 Repealed
- 24Division 24 Repealed
- 25Division 25 Repealed
- 26The liability in respect of the minimum funding requirement and any subsequent remeasurement of that liability shall be recognised immediately in accordance with the entity’s adopted policy for recognising the effect of the limit in paragraph 58 in IAS 19 on the measurement of the defined benefit asset. In particular: Repealed
- EFFECTIVE DATE Repealed
- 27Division 27 Repealed
- TRANSITION Repealed
- 28Division 28 Repealed
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2F1
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3F1
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Signature
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IFRIC INTERPRETATION 14F1
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IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their InteractionF1
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REFERENCESF1
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BACKGROUNDF1
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1F1
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2F1
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3F1
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SCOPEF1
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4F1
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5F1
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ISSUESF1
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6The issues addressed in this Interpretation are:F1
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CONSENSUSF1
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Availability of a refund or reduction in future contributionsF1
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7F1
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8F1
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9F1
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10F1
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The economic benefit available as a refundThe right to a refundF1
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11A refund is available to an entity only if the entity has an unconditional right to a refund:F1
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12F1
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13F1
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14F1
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15F1
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The economic benefit available as a contribution reductionF1
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16If there is no minimum funding requirement, an entity shall determine the economic benefit available as a reduction in future contributions as the lower ofF1
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17F1
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The effect of a minimum funding requirement on the economic benefit available as a reduction in future contributionsF1
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18F1
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19F1
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20If there is a minimum funding requirement for contributions relating to the future accrual of benefits, an entity shall determine the economic benefit available as a reduction in future contributions as the present value of:F1
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21F1
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22F1
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When a minimum funding requirement may give rise to a liabilityF1
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23F1
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24F1
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25F1
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26The liability in respect of the minimum funding requirement and any subsequent remeasurement of that liability shall be recognised immediately in accordance with the entity’s adopted policy for recognising the effect of the limit in paragraph 58 in IAS 19 on the measurement of the defined benefit asset. In particular:F1
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EFFECTIVE DATEF1
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27F1
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TRANSITIONF1
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28F1
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