Pensions (IAS 19) – Introduction – ACCA (SBR) lectures
Reader Interactions
Comments
Leave a Reply
You must be logged in to post a comment.
Free ACCA & CIMA online courses from OpenTuition
Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams
ACCA December Exams
20% off ACCA & CIMA Books
OpenTuition recommends the new interactive BPP books for March 2025 exams.
Get your discount code >>
Dear Tutor, in defined benefit scheme, cash contribution $6 million to this pension scheme, how to make this double entry for this transaction? many thanks
Can I use this proforma to calculate remeasurement in SBR exam?. The one in the study text is too confusing, particularly for the asset ceiling part.
Also if anyone understood the calculation of remeasurement in the answer of Test your understanding 6- Arc (page no 214) please do explain, as for a start why the net plan assets b/fwd are negative?
Hey all, I found two more Differences in between the two.
1.There is NO legal or constructive obligations in DEFINED CONTRIBUTIONS PENSION SCHEME ( but Found in DEFINED BENEFIT ).
2. Company Will not pay Any FURTHER CONTRIBUTIONS In DEFINED CONTRIBUTIONS PENSION SCHEME ( But Will Pay Under DEFINED BENEFIT, And if company terminates Defined benefit plan then company will pay further contributions by purchasing lifetime Annuties for Retired Scheme Members)
Source- Kaplan KIt under Question name. MCVEIGH (DEC 2018)
Really good to know this, thanks for the information.
Welcome
Thanks a ton, it was really helpful indeed!
thank you for this. i was struggling with this topic before i watched the video. im confident now