Letter by Jérôme P. Chauvin, Director of UNICE Legal Affairs Department, to the International Accounting Standards Board regarding IFRIC Interpretation D19: IAS 19 - The asset ceiling: availability of economic benefits and minimum funding requirements
Letter by Jérôme P. Chauvin, Director of UNICE Legal Affairs Department, to the International Accounting Standards Board regarding IFRIC Interpretation D19: IAS 19 - The asset ceiling: availability of economic benefits and minimum funding requirements