- This topic has 6 replies, 3 voices, and was last updated 4 days ago by
Stephen Widberg.
Stephen Widberg.-
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shaunak22
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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?
Stephen Widberg
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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.
tonho66
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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
Stephen Widberg
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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.
🙂
tonho66
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Transactions that skews company performance due to uncertainty – send to OCI. Got it.
Many thanks.
Stephen Widberg
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🙂
Stephen Widberg
- Topics: 10
- Replies: 2557
- ☆☆☆☆☆
🙂
shaunak22
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