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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
corridor approach is no more allowed per IAS19
Now its allowed now as per IAS19,
now you have to account for any accturian gain or loss in Financial statements
As per IAS19 (Employee benefit) Acturial Gains or Losses are recorded in same year's Statement of Comprehensive Income.
The lesser of10% of the present value of the defined benefit obligation and10% of the fair value of the plan assets
B.greater of1o % define obligation and plan asset
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