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Curtailment and Amendment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Curtailment and Amendment

  • This topic has 3 replies, 2 voices, and was last updated 4 years ago by Stephen Widberg.
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  • June 1, 2021 at 2:08 am #622523
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    sir will a curtailment ALWAYS lead to a reduction in defined benefit pension obligation?

    and amendment ALWAYS lead to an increase in defined benefit pension obligation?

    June 1, 2021 at 11:56 am #622606
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    No. Either could go go either way.

    But, read the question carefully and then post the double entry. It makes no difference whether it’s a curtailment or an amendment.

    June 3, 2021 at 4:00 am #622859
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    Sir how do we know that we are supposed to show journal entries?

    I thought we only have to show double entries in Sec A Q1 and other questions in sec B ONLY IF SPECIFICALLY asked for.

    June 3, 2021 at 8:38 am #622902
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    That’s correct.

    Normally you just need to EXPLAIN (unless asked for ‘adjustments’)

    Obviously if the odd journal creeps in to a Section B answer, no one minds

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