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متابعة

What is the maximum amount of actuarial gains and losses which may be carried forward as part of the defined benefit liability?

a. The lesser of10% of the present value of the defined benefit obligation and10% of the fair value of the plan assets b. The greater of10% of the present value of the defined benefit obligation and10% of the fair value of the plan assets c.10% of the present value of the defined benefit obligation d.10% of the fair value of the plan assets

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تم إضافة السؤال من قبل مستخدم محذوف‎
تاريخ النشر: 2013/08/28
Hassan Abbas awan
من قبل Hassan Abbas awan , Senior Accountant , Green Valley premium hyper maket

Now its allowed now as per IAS19,

now you have to account for any accturian gain or loss in Financial statements

Naveed Nawaz
من قبل Naveed Nawaz , Regional Accountant & Auditor , Toni&Guy (North Pakistan)

As per IAS19 (Employee benefit) Acturial Gains or Losses are recorded in same year's Statement of Comprehensive Income.

SREEDEVI SUNILKUMAR
من قبل SREEDEVI SUNILKUMAR , Business finance officer , Emirates Airline

The lesser of10% of the present value of the defined benefit obligation and10% of the fair value of the plan assets

ALLAH DITTA
من قبل ALLAH DITTA , Accountant , Master Beverages & Food Limited

B.greater of1o % define obligation and plan asset

 

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