7-9-2009 | EFRAG's Comment Letter on the IASB's ED of Amendments to IFRIC 14

EFRAG has submitted to the IASB its comment letter on the ED Amendments to IFRIC 14 ' Prepayment of a Minimum Funding Requirement'. The letter can be downloaded here.
	EFRAG agrees with the IASB’s analysis and reasoning and notes also that prepayments of MFR contributions relating to future service will meet the definition of an asset under the existing Framework.   As a result, EFRAG supports the proposed amendments.
Document : EFRAG comment letter on ED amendments to IFRIC 14.pdf
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