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Should past service cost be included in calculating interests?

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Should past service cost be included in calculating interests?

  • This topic has 2 replies, 2 voices, and was last updated 7 years ago by iam6107.
Viewing 3 posts - 1 through 3 (of 3 total)
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    Posts
  • November 26, 2017 at 1:55 am #418007
    iam6107
    Member
    • Topics: 2
    • Replies: 3
    • ☆

    The example of opentuition note doesn’t include the past service cost when calculating the interests on defined benefit liabilities.

    In BPP learning materials, some of the question include this costs while others not. I am really confuse about this matter.

    November 28, 2017 at 10:02 pm #418751
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    Hi,

    It depends on when the past service cost came into effect. If it is the start of the year then interest will need to be charged as interest is charged on the balance at the start of the year. If it is at the end of the year then no interest needs to be charged.

    Thanks

    November 29, 2017 at 12:47 am #418773
    iam6107
    Member
    • Topics: 2
    • Replies: 3
    • ☆

    got it?
    Thank you very much???
    (´ ??).???

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