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Dear Sir,
I would like to know if we are supposed to know the SFP and SOCI disclosures for the P2 exams or only the effects to the statements.
Thanks
It’s not just employee benefits disclosure you are meant to know! It’s the disclosure requirements of ALL the examinable IAS and IFRS
Fortunately, Graham Holt has so much else he can examine you on that disclosure tends not to be a major part of any exam. 🙂
Hi Mike,
unrecognised actuarial gain is a liability, hence we add them in the SOFP Liability?
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