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Hey Mike,
Can I still use the lectures for IAS 19 for next month’s exam? Its an old recording, I am aware of that, but is there anything to disregard from that lecture? Pls help. Thx.
The notes are the more reliable of the two (notes vs recording)
The recording does have a lot of useful bits in there but the 10% corridor no longer exists, the Ugly Account has gone, the Net Position is now shown as a single figure rather than having FVOPA and PVOFO and the interest cost and expected return on plan assets are now treated as a single exercise based on the net position at the start of the year (ie expected return on plan assets has gone)
I suggest that you follow the notes through – they are up to date
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