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IAS 19 Employee Benefits

This topic has 1 reply, 2 voices, and was last updated 9 years ago by MikeLittle.

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April 29, 2015 at 11:13 am #243224
takamori
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Hi Sir,
Can you provide me with an example of “change in the effect of asset ceiling”? I can’t seem to understand what it means.
April 29, 2015 at 5:02 pm #243260
MikeLittle
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Where have you found the expression? If you’re referring to the limitation on the carrying value of the employee benefit asset, it shall be restricted to the present value of “refunds and reductions” and that combined value would be given to you in the exam
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