IAS 19Chapter 6Lesson 1
Plan amendment, curtailment and settlement
Step 1 of 7Learning objectives
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The order of steps on a plan event (remeasure, then past service cost or settlement result), and the treatment of the rest of the period.
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Learning objectives
- Determine the order of steps on a plan event and explain the prior remeasurement.
- Calculate and account for past service cost and settlement gain or loss.
- Identify a curtailment and calculate net interest for the rest of the period.