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January 19, 2016 at 6:35 pm
Where the the UGLY gain of 4 come from?
November 25, 2015 at 1:47 am
Hi Mike are both these examples still relevant for the December 2015 P2(Int) exams?
April 20, 2015 at 6:36 pm
where did the gain of 4 come from?
April 20, 2015 at 6:45 pm
how does the gain increase the net liability? should it not decrease the liability?
April 20, 2015 at 9:10 pm
At what time in the lecture?
April 11, 2015 at 2:39 pm
The removal of the Realised Gains/Losses A/C on the SOFP seems to be a simpler way of dealing with variances. Am I oversimplfying by assuming that everything now just goes to the IS now? Will dig out my text book to have a read but I seem to remember his being the case i.e. settling the gains/losses in the year in which they occur.
April 11, 2015 at 3:01 pm
Please let me ask you to post this on Ask the Tutor, and I’ll get back to you pretty much straight away
November 4, 2014 at 11:58 pm
Just to confirm since the last posted comment before June 14 exam.
Under restrictions, we only need to compare our Net Value Of Defined Benefit Assets either with its PV of refunds or reductions (two items)?
salvia cardoso says
February 25, 2014 at 12:58 pm
Hello Mr Little,
It is very difficult to undertand the topic as the lectures do not match the course notes. I have seen people commenting about the corridor approach but I don’t know what it means as I am only using the course notes and lectures to study for this paper. I don’t have a text book which would perhaps give more detail.
June 10, 2013 at 7:15 pm
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
October 21, 2012 at 8:58 pm
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!!!
June 8, 2012 at 2:44 am
is it me or are the notes different from the lecture?
June 8, 2012 at 3:04 pm
@leanna, 10% corridor approach is no longer applicable.
May 29, 2012 at 10:15 am
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.
March 31, 2012 at 8:47 am
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?
March 31, 2012 at 2:59 pm
@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 🙂
April 1, 2012 at 12:10 pm
@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?
November 27, 2011 at 1:35 pm
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).
November 3, 2011 at 2:02 pm
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.
Zohaib Hafeez says
May 24, 2011 at 7:03 pm
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
November 3, 2013 at 5:12 am
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!
November 3, 2013 at 8:28 am
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
May 3, 2011 at 8:19 pm
April 18, 2011 at 11:58 am
The video lectures for P2 INT are of high benefits .
I am really appreciating your efforts.
Aidarose Elmasalami Ahmed.
March 25, 2011 at 10:53 am
Very detailed lecture. Benefit a lot from it. Really appreciate 🙂
May 13, 2010 at 7:20 am
good lecture. appreciate!
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