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January 27, 2016 at 2:04 pm
I am confused where does 7% and 8% IC come from. I thought it should be 7.5% and 8.5%.
Thank you for explanation
November 25, 2015 at 1:12 am
Hiya Mike, just some clarification, some of the stuff said in the example is not longer relevant? like the corridor 10%? also regarding past service cost of 60k will that be considered fully in the obligation? because thats how it seems its been in other examples ive seen?
November 12, 2015 at 2:28 pm
I believe someone asked previously on the answer for example 2 about the interest cost being 7% x 30,000 and 8% x 191,000 and you related it to NET amount.
My understanding is that you’ve got 30,000 from (930,000-900,000) as a NET.
but how did you get 191,000 ?
(1,046,000 -915,000) is not 191,000
Also, the answer sheets on remeasurements seems to be clearer , is it because the question in the video is slightly different and backdated?
Hope to hear from you soon. Thank you
November 12, 2015 at 2:49 pm
1,046,000 + 60,000 – 915,000 = 191,000
At what date did the past service costs get recognised?
September 30, 2015 at 2:24 pm
On page 77 of the course notes there’s a ‘Disclosure for 2010’ table at the top for this question, can you please give figures for this table so I can check I’ve done it correctly?
September 30, 2015 at 5:58 pm
I believe that the lecture picks out the figures for disclosure from the example as I work it on the screen
It should be straight forward enough anyway.
Anything with a balance carried forward will be disclosed (Fair value of plan assets, Present value of future obligation) and anything to do with “this year” will be accounted for through the statement of profit or loss
Besides, is there not a solution in the back of the course notes?
October 4, 2015 at 8:19 am
The lecture does, kind of, I just wanted to double check because the answers aren’t in the back of the lecture notes for this part of the question. But it’s ok I think I’ve got it correct!
October 4, 2015 at 9:10 am
August 24, 2015 at 6:05 pm
why don’t fv of pa have interests?
August 24, 2015 at 11:37 pm
Because we now calculate interest on the NET obligation or NET asset since the revision to the IAS
August 24, 2015 at 6:04 pm
Why fv of pa don’t have interest?
August 23, 2015 at 4:55 pm
I looked at your answer for this example, net interest cost 2004 7%x30000 and 2005 8% x 191000, can you please advise where 30000 and 191000 are from? Thank you.
August 23, 2015 at 5:00 pm
These are the NET figures for the Obligation Account and Fair Value of Asset Account at the beginning of each year
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