IFRS (13.9.17): IASB Meeting – Project: Availability of a refund (Amendments to IFRIC 14) and Plan amendments, curtailment or settlement (Amendments to IAS 19)… IFRS (13.9.17): IASB Meeting – Project: Availability of a refund (Amendments to IFRIC 14) and Plan amendments, curtailment or settlement (Amendments to IAS 19)…