• 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 – Disclosure requirements

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IAS 19 Employee Benefits – Disclosure requirements

  • This topic has 3 replies, 3 voices, and was last updated 14 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • May 12, 2011 at 8:57 pm #48439
    walidphul
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    Dear Sir,

    I would like to know if we are supposed to know the SFP and SOCI disclosures for the P2 exams or only the effects to the statements.

    Thanks

    May 15, 2011 at 4:54 pm #81753
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23323
    • ☆☆☆☆☆

    It’s not just employee benefits disclosure you are meant to know! It’s the disclosure requirements of ALL the examinable IAS and IFRS

    Fortunately, Graham Holt has so much else he can examine you on that disclosure tends not to be a major part of any exam. 🙂

    May 26, 2011 at 4:41 pm #81754
    vanillaaddict
    Member
    • Topics: 1
    • Replies: 6
    • ☆

    Hi Mike,

    unrecognised actuarial gain is a liability, hence we add them in the SOFP Liability?

    May 27, 2011 at 6:32 pm #81755
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23323
    • ☆☆☆☆☆

    Unrecognised gain is a credit balance. That’s why we add it to the credit balance on the “present value of future obligations” account

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 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

  • mrjonbain on ACCA BT Chapter 6 – Some legal obligations – Questions
  • Ken Garrett on ACCA BT Chapter 6 – Some legal obligations – Questions
  • Ken Garrett on The nature and structure of organisations – ACCA Paper BT
  • OmarAlbeity on ACCA BT Chapter 6 – Some legal obligations – Questions
  • Salimbek909 on The nature and structure of organisations – ACCA Paper BT

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