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IAS 19, Plan curtailment MAr/Jun 21

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IAS 19, Plan curtailment MAr/Jun 21

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  • September 8, 2021 at 12:47 pm #634880
    tinkle
    Member
    • Topics: 50
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    • ☆☆

    Sir why the net interest cost is not calculated after taking impact of 12m curtailment?

    September 8, 2021 at 3:48 pm #634919
    Stephen Widberg
    Keymaster
    • Topics: 12
    • Replies: 2843
    • ☆☆☆☆☆

    NIC would normally be calculated on the outstanding asset /liability after the curtailment if it happens mid-year.

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