Under IFRS, the defined benefit obligation is adjusted to its most recent actuarial valuation, and the adjustment
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Question:
Under IFRS, the defined benefit obligation is adjusted to its most recent actuarial valuation, and the adjustment flows through:
a contra account to the net defined benefit liability/asset. | ||
an accrued actuarial liability. | ||
the net defined benefit liability/asset. | ||
a note to the financial statements only. |
Related Book For
Intermediate Accounting
ISBN: 978-1119048541
11th Canadian edition Volume 2
Authors: Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Nicola M. Young, Irene M. Wiecek, Bruce J. McConomy
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