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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?
Focus 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
IAS 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.
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