Question: Compare the off-balance sheet approach to accounting for a defined benefit post-employment plan with the net capitalisation approach adopted by IAS 19. Can these approaches

Compare the off-balance sheet approach to accounting for a defined benefit post-employment plan with the net capitalisation approach adopted by IAS 19. Can these approaches be explained by different underlying views as to whether a deficit or surplus in the fund meets the definition of a liability or asset of the sponsoring employer?

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