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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Q 45 Macaljoy BPP
In the que
In plan A its written that the employee contribution is 6% and of employer is also 6%
Please explain that are we not required do pass any entry for this?
We have to give calculation of defined benefit plan only and no calculation for this contribution?
Thanks
Macaljoy was written in 2007 – it is no longer in the kit
I would urge you to use an up to date revision kit – remember the exam style completely changed in the new syllabus
If I remember Plan A was a BD plan, in which case the employer contribution should be in the working for the remeasurement difference, but it will not be in the P&L. For a DB plan, only service cost and net interest cost are in the P&L