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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 AvatarMikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
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    Posts
  • May 12, 2011 at 8:57 pm #48439
    Avatarwalidphul
    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
    AvatarMikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23368
    • ☆☆☆☆☆

    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
    Avatarvanillaaddict
    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
    AvatarMikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23368
    • ☆☆☆☆☆

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

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