IAS 19Chapter 5Lesson 2
Remeasurements, other comprehensive income and reconciliation
Step 1 of 8Learning objectives
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The three elements of remeasurements, their recognition without recycling and the construction of the obligation and asset reconciliation, where the remeasurement is the balancing item.
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Learning objectives
- Identify the three components of remeasurements and calculate the return on assets excluding net interest.
- Explain that remeasurements are never reclassified to profit or loss.
- Prepare the reconciliation of the obligation and assets and determine the remeasurement as a balancing item.