Remeasurement component

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October 3, 2020 at 4:05 am #587241
toushiga
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Hello Sir, for PYQ Sep/Dec 19 Q3(c)(ii)

Why the answer threat the reduction in current service cost and increase of net interest cost which due to applied to amended IAS 19 to re-measurement component rather than treated as past service cost which write off to PnL?

Thank you.
October 4, 2020 at 10:04 am #587328
Stephen Widberg
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In any question you find out what the service cost and NIC are – then put them in the P&L.

Balancing figure = remeasurement component = OCI.
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