IAS 19Chapter 5Lesson 1
The components of cost: service and net interest
Step 1 of 8Learning objectives
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Three components of the cost of defined benefits, where they are recognised, and the calculation of service cost and net interest.
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Learning objectives
- Identify the three components of cost and where they are recognised.
- Calculate service cost with start-of-period assumptions.
- Calculate and account for the period's net interest.