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Accounting for defined benefit pension schemes is a complex area of great importance. In some cases, the net pension liability even exceeds the market capitalisation of the company. The financial statements of a company must provide investors,analysts and companies with clear,reliable and comparable information on a company’s pension obligations,discount rates and expected returns on plan assets.
Required:
1.Discuss the current requirements of IAS 19 ‘Employee Benefits’ as regards the accounting for actuarial gains and losses setting out the main criticisms of the approach taken and the advantages of immediate recognition of such gains and losses.
2.Discuss the implications of the current accounting practices in IAS 19 for dealing with the setting of discount rates for pension obligations and the expected returns on plan assets.
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2020-06-04
2020-06-04
2020-06-04
2020-06-04
2020-06-04
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