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plz advise…i am writing in december and using my tablet for the first time to watch lectures but am geting 404 error not found …..please advise thanks
Very goooooood lecture!!!!
It helped me to understand in depth the topic!!
Just update the corridor approach and match the notes with the lectures because there were some differences (as other listeners have already said) and would be perfect!!!
is it me or are the notes different from the lecture?
@leanna, 10% corridor approach is no longer applicable.
Thanks for the lecture. I was one of those students who were afraid of this topic but thanks to the tutor who made it a piece of cake for me. I’ve not only solved all practice questions but also looking forward to tackle one of these questions in exam. Once again a BIGGG THANKYOU for this lecture.
For the amount 2 taken to the I/S in example 3 I would like to know to which account it reduces the benefit scheme?
Is it taken as recognising some of the UGLY?
@htung00, Debit Statement of Comprehensive income, Credit Fair Value of Plan Assets. That’s what the note on page 77 tells you! And the answer on page 217 tells you it should be expensed in Comprehensive Income
@MikeLittle, Thank you for clearing that up. I appreciate the all the hardwork done at opentuition.
Although I don’t see where it is mentioned on pg 77 of the notes to decrease the FV of PA can it be made clearer in future revisions?
I think it is because it is an UNRECOGNISED gain, it cannnot decrease the fair value of the obligation as it has not been recognised, therefore, it must be added (12+4). Likewise in the first example, the unrecognised loss is added to the fair value of plan assets (130+4).
i have got the same question as Zohaib Hafeez. it should be 8 and 16. because 4 is gain and loss. could you plz let me know the correct answer.
how can it be like this:
PV of FO 60
FV of PA (48)
unrecognised loss 12
unrecognised gain 4
i think it should be 8 because of loss minus gain.. how can a loss and gain add up…. it’s always net off with each other
Correct me if I m wrong ASAP
Hey u,12 is amount of Net defined benefit scheme liability- which is on CSFP. Then the amount of UNGLY 4m loss will be an added liability in that amount on CSFP. The amount of again or loss u r thinking is recorded on P&L. That’s my opinion, try to explain. Let’s discuss more,thks!
It’s pointless raising this as an issue – unrecognised gains and losses no longer exist with effect from the revision to IAS 19.
Gains and losses arising on actuarial valuations are now called remeasurements and are credited or charged to this year’s Statement of Income
The video lectures for P2 INT are of high benefits .
I am really appreciating your efforts.
Aidarose Elmasalami Ahmed.
Very detailed lecture. Benefit a lot from it. Really appreciate
good lecture. appreciate!
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