Pension Question

This topic has 3 replies, 2 voices, and was last updated 8 years ago by P2-D2.

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May 31, 2017 at 9:11 pm #389336
mahoysam
Participant
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Hello there!

I have urgent questions regarding pension and I hope I will get help here.

1. TPPC = Change in the Funded Status + Employer Contribution. The question is, if I am provided with other participants contributions (e.g. employee contribution) should I include it in the calculation above or is it strictly ONLY employer contribution?

2. If contribution exceeds TPPC, does the excess go to CFF rather than CFO?

Many thanks for the help.

Maha
June 1, 2017 at 9:20 am #389412
P2-D2
Keymaster
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Hi,

It might help if you could explain what is meant by TPPC, CFF and CFO please.

Thanks
June 2, 2017 at 2:27 am #389601
mahoysam
Participant
- Topics: 37
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Total Periodic Pension Cost.
Cash flow from financing activities.
Cash flow from operating activities.
June 4, 2017 at 9:20 pm #390347
P2-D2
Keymaster
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Hi,

Thanks for explaining what is meant by the abbreviations but none of what you have said is how I’ve taught IAS 19 or how I’ve seen it taught anywhere else. I’d recommend that you go through the videos and lecture notes and check that you’re happy with how things have been covered as I’m pretty sure that the examiner would be confused with your points above.

Sorry.
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