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b/d Obligation (IAS 19)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › b/d Obligation (IAS 19)

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by Stephen Widberg.
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  • July 9, 2021 at 3:30 pm #627284
    Aa326
    Participant
    • Topics: 1
    • Replies: 0
    • ☆

    Hi – I am going through the latest BPP workbook for SBR and reading the following (page 96): “Interest applied to b/d obligation and assets (and netted in Profit or Loss)”.

    Please can you clarify what b/d refers to above. This is a chapter on IAS 19 (Employee Benefits).

    Many thanks
    Mohammed

    July 10, 2021 at 7:42 am #627319
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    When accounting for a defined benefit pension – Net Interest Cost = interest rate given in question multiplied on opening DB pension asset and liability.

    B/d = brought down = opening.

    Not sure I can add any more value. If in doubt please watch our recorded lecture on pensions.

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