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AASB 119 - Employee Benefits
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Summary 
Developments, Key Differences & History 
Compared to IFRS 
Interpretations 
Rejection Notices 
Questions & Answers 
Articles 
AASB website 

Interpretations relating to AASB 119 Employee Benefits are listed below:
  • Interpretation 14 
    AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 
     
    Operative date: 1 January 2008  
    Issue date: August 2007 
     
    This Interpretation clarifies how:
    • To determine the limit on a defined benefit asset
      •  
    • The pension asset or liability may be affected when there is a statutory or contractual minimum funding requirement.
    •  
    Related Standards: AASB 101, AASB 108, AASB 119, AASB 137