DB income statement reporting

Discussion in 'Off-topic' started by acted2021, Sep 8, 2021.

  1. acted2021

    acted2021 Made first post

    Hi,

    In defined benefit profit and loss reporting, is below correct.

    Can somebody post whats correct.

    actuarial gain or loss due to change in assumptions:
    previous year data, new assumptions - previous year assumptions, previous data

    actuarial gain or loss due to experience different from assumptions:
    present data, previous assumptions - previous data, previous assumptions

    service cost:
    present data, previous assumptions minus previous data previous assumptions
     

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