Skip to content

Pensions Expense (IFRS)

October 27, 2015

Net Periodic Benefit Costs

+ Service Costs

+/- Net Interest expense / (income)*

+/- Past service cost


= Pension expense on income statement

Remeasurements are reflected in OCI and are not amortized.

*Discount Rate X (Beginning PBO – Beginning Plan Assets)

Advertisements
Leave a Comment

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s

%d bloggers like this: