Glossary entry (derived from question below)
French term or phrase:
plafonnement de l'actif
English translation:
IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Inter
Added to glossary by
Susan Gastaldi
Feb 20, 2009 15:38
15 yrs ago
3 viewers *
French term
Totally reliable, top quality
Native in: English 
Works in: Italian to English, French to English
plafonnement de l'actif
French to English
Bus/Financial
Finance (general)
Annual report
a capping of assets? An asset ceiling? Help!
Context paragraph:
Ces principes ne diffèrent pas des normes IFRS telles que publiées par l’IASB dans la mesure où l’application, obligatoire à compter des exercices ouverts à compter du 1er janvier 2008, des normes et interprétations suivantes non encore adoptées par l’Union Européenne, serait sans incidence significative sur les comptes du Groupe :
• IFRIC 12 – Contrats de concession de service,
• IFRIC 14 – IAS 19 ***Plafonnement de l'actif*** au titre des régimes à prestations définies, exigences de financement minimal et leur interaction.
Context paragraph:
Ces principes ne diffèrent pas des normes IFRS telles que publiées par l’IASB dans la mesure où l’application, obligatoire à compter des exercices ouverts à compter du 1er janvier 2008, des normes et interprétations suivantes non encore adoptées par l’Union Européenne, serait sans incidence significative sur les comptes du Groupe :
• IFRIC 12 – Contrats de concession de service,
• IFRIC 14 – IAS 19 ***Plafonnement de l'actif*** au titre des régimes à prestations définies, exigences de financement minimal et leur interaction.
Proposed translations
(English)
Proposed translations
11 hrs
Selected
IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Inter
This is the official English title of the IFRIC 14 /IAS 19 standards.
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Note added at 11 hrs (2009-02-21 03:15:20 GMT)
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The complete title is : IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
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Note added at 11 hrs (2009-02-21 03:15:20 GMT)
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The complete title is : IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
4 KudoZ points awarded for this answer.
Comment: "Thanks, wfarkas, perfect!"
+1
13 mins
asset ceiling
plafonnement de l'actif « asset ceiling »
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Note added at 19 mins (2009-02-20 15:58:44 GMT)
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http://www.lacademie.info/content/download/1077/4175/version...
Projet de commentaires concernant le projet d'interprétation
IFRIC D19 relatif au plafonnement de l'actif et aux obligations
de financement minimum
(Re: IFRIC Draft Interpretation D19 IAS 19-The Asset Ceiling:
Availability of Economic Benefits and Minimum Funding
Requirements
--------------------------------------------------
Note added at 19 mins (2009-02-20 15:58:44 GMT)
--------------------------------------------------
http://www.lacademie.info/content/download/1077/4175/version...
Projet de commentaires concernant le projet d'interprétation
IFRIC D19 relatif au plafonnement de l'actif et aux obligations
de financement minimum
(Re: IFRIC Draft Interpretation D19 IAS 19-The Asset Ceiling:
Availability of Economic Benefits and Minimum Funding
Requirements
1 hr
(Setting or establishing) a cap, (setting) a limit, setting a ceiling, on assets, capping assets
it just means establishing an upper limit.
In other contexts, plafonnement in finance can mean a 'leveling off'.
In other contexts, plafonnement in finance can mean a 'leveling off'.
3 hrs
limit on a defined benefit asset
Per IFRIC 14 ongoing debate for submission to IAS Board
Reference comments
1 hr
Julie Barber
United Kingdom
United Kingdom
Native in English
Works in field
United Kingdom
Related KudoZ points
:
132
Reference:
IFRIC issues interpretation on IAS 19 - The Limit on a Defined Benefit Asset
IFRIC issues interpretation on IAS 19—Defined Benefit Assets and Minimum Funding Requirements
The International Financial Reporting Interpretations Committee (IFRIC)* has today issued an Interpretation, **IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction.**
IFRIC 14 provides general guidance on how to assess the limit in IAS 19 Employee Benefits on the amount of the surplus that can be recognised as an asset.
http://www.iasb.org/News/Press Releases/IFRIC issues interpr...
This is the first reference on google. The codes are international, so if you google them, it should lead straight to an English version.
The International Financial Reporting Interpretations Committee (IFRIC)* has today issued an Interpretation, **IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction.**
IFRIC 14 provides general guidance on how to assess the limit in IAS 19 Employee Benefits on the amount of the surplus that can be recognised as an asset.
http://www.iasb.org/News/Press Releases/IFRIC issues interpr...
This is the first reference on google. The codes are international, so if you google them, it should lead straight to an English version.
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