• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

IAS 19 Employee benefits

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IAS 19 Employee benefits

  • This topic has 5 replies, 2 voices, and was last updated 9 years ago by MikeLittle.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • November 12, 2015 at 3:03 pm #281988
    Kip Fatt
    Member
    • Topics: 29
    • Replies: 62
    • ☆☆

    When past service cost needs to be included in the calculation of interest cost and when do not?

    November 12, 2015 at 3:06 pm #281991
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    They are normally given separately in an exam question and I always treat them separately

    November 12, 2015 at 3:42 pm #281998
    Kip Fatt
    Member
    • Topics: 29
    • Replies: 62
    • ☆☆

    So can i assume normally it is taken into when calculating interest cost?

    November 12, 2015 at 7:24 pm #282038
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    Not really. It depends on the timing of the change in the scheme. If it occurred at the start of the year then, yes, add it in to get the net asset / liability as at the start of the year. But if the change took place as at the year end then, no, exclude it from net assets / liabilities for the purposes of calculating the annual interest cost

    November 12, 2015 at 11:59 pm #282062
    Kip Fatt
    Member
    • Topics: 29
    • Replies: 62
    • ☆☆

    Thank you

    November 13, 2015 at 8:06 am #282091
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    You’re welcome

  • Author
    Posts
Viewing 6 posts - 1 through 6 (of 6 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • RashidMh on MA Chapter 1 Questions Accounting for Management
  • John Moffat on Relevant Cash Flows for DCF Relevant Costs (example 1) – ACCA Financial Management (FM)
  • John Moffat on Accounting for Management – ACCA Management Accounting (MA)
  • Hsaini on Accounting for Management – ACCA Management Accounting (MA)
  • kennedyavege@2023 on Relevant Cash Flows for DCF Relevant Costs (example 1) – ACCA Financial Management (FM)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in