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IAS 19 employee benefits

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › IAS 19 employee benefits

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by Kim Smith.
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  • January 29, 2019 at 9:37 pm #503625
    antsam31
    Member
    • Topics: 34
    • Replies: 7
    • ☆

    dear Sir,

    I watched the SBR lectures re employee benefits and have the following questions;

    1. interest on defined benefit obligation
    in simple scenario interest is calculated as % * opening balance. however, there are instances where interest is calculated as & * opening balance – benefits paid. could you kindly clarify when to use what?

    2. interest on plan assets

    in simple scenario interest is charged as % * opening balance of plan assets. however, there are instances when this is calculated as % * opening balance of plan assets + contribution – benefits paid. could you kindly clarify when to use what?

    thanks a lot

    January 30, 2019 at 6:12 pm #503734
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8302
    • ☆☆☆☆☆

    Remember you need to post to the appropriate “Ask ACCA Tutor” for a tutor response https://opentuition.com/forum/ask-acca-tutor-forums/ask-the-tutor-acca-strategic-business-reporting-sbr-exams/

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