IAS 19 Employee Benefits – Disclosure requirementsForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IAS 19 Employee Benefits – Disclosure requirementsThis topic has 3 replies, 3 voices, and was last updated 13 years ago by MikeLittle.Viewing 3 posts - 1 through 3 (of 3 total)AuthorPosts May 15, 2011 at 4:54 pm #81753 MikeLittleKeymasterTopics: 27Replies: 23286☆☆☆☆☆It’s not just employee benefits disclosure you are meant to know! It’s the disclosure requirements of ALL the examinable IAS and IFRSFortunately, Graham Holt has so much else he can examine you on that disclosure tends not to be a major part of any exam. 🙂 May 26, 2011 at 4:41 pm #81754 vanillaaddictMemberTopics: 1Replies: 6☆Hi Mike,unrecognised actuarial gain is a liability, hence we add them in the SOFP Liability? May 27, 2011 at 6:32 pm #81755 MikeLittleKeymasterTopics: 27Replies: 23286☆☆☆☆☆Unrecognised gain is a credit balance. That’s why we add it to the credit balance on the “present value of future obligations” accountAuthorPostsViewing 3 posts - 1 through 3 (of 3 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In