IAS 19 Employee Benefits examples 3 and 4

15 Comments
View all free ACCA lectures >> This P2 lecture is based on OpenTuition course notes, view or download here>>

Comments

  1. Avatar of anisa786 anisa786 says:
    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

  2. Avatar of studentgv studentgv says:
    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!!!
    Thanx opentution!!!!

  3. Avatar of leanna leanna says:
    June 8, 2012 at 2:44 am

    is it me or are the notes different from the lecture?

  4. Avatar of montypannu montypannu says:
    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.

  5. Avatar of htung00 htung00 says:
    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?

    • Avatar of MikeLittle MikeLittle says:
      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 :-)

      • Avatar of htung00 htung00 says:
        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?

  6. Avatar of emilyhudson emilyhudson says:
    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).

  7. Avatar of yananqian yananqian says:
    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.

  8. Avatar of Zohaib Hafeez 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
    =16
    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

  9. Avatar of krissylake krissylake says:
    May 3, 2011 at 8:19 pm

    Very Effective

  10. Avatar of aaidarose aaidarose says:
    April 18, 2011 at 11:58 am

    The video lectures for P2 INT are of high benefits .
    I am really appreciating your efforts.
    I remain
    Aidarose Elmasalami Ahmed.

  11. Avatar of bellaswan bellaswan says:
    March 25, 2011 at 10:53 am

    Very detailed lecture. Benefit a lot from it. Really appreciate :)

  12. Avatar of deen deen says:
    May 13, 2010 at 7:20 am

    good lecture. appreciate!

Leave a Comment