IAS 19 – Asset ceiling

Dear tutor,

Should the limitation of the net defined asset resulting from the asset ceiling be recognised in P/L or OCI.

The BPP P2 study text goes as follows:
“… The net defined benefit asset would be reduced to the asset ceiling threshold. Any related write down would be treated as a re-measurement and recognised in [b]other comprehensive income [/b]

But in the video available here on opentuition, the professor says that the adjustment relating to the asset ceiling should be taken to P/L.

Am I misunderstanding something?

What is the right treatment please?