Sir in ias 19 other than post employement benefits there are lot of othere benefits should i throughly do them all OR just focus on POST EMPLOYMENT BENEFITS and give a quick read for the rest of the benefits?
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IAS 19 employee benefits
4y ago#1Focus on defined benefit pensions.
The only other thing to be aware of is that, with other benefits like health care, remeasurement differences may go to P&L instead of OCI.
Hello Stephen, kindly explain the principle behind why non actuarial remeasurement differences (presumably remeasurement of all other benefits such as health care) are directed to P&L and not OCI. Thank you
4y ago#3IAS 19:
"The measurement of other long-term employee benefits is not usually subject
to the same degree of uncertainty as the measurement of post-employment
benefits. "
So, that is the reason.................but don't go waffling on about it in the exam.
:)
Transactions that skews company performance due to uncertainty - send to OCI. Got it.
Many thanks.
4y ago#5:)
4y ago#6:)
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