CERTYNEX IFRS ACADEMY

Elvane SA has two commitments. The liability for its long-service bonus, paid after twenty years of service, suffers a remeasurement loss of 5,100. The liability of its defined benefit pension plan suffers a remeasurement loss of 12,000. Where are these two losses recognised?

The 5,100 of the long-service bonus in profit or loss; the 12,000 of the pension plan in other comprehensive income.

The 5,100 and the 12,000 in profit or loss, since both commitments are employee benefits whose liability has been remeasured.

The 5,100 and the 12,000 in other comprehensive income, since both losses come from remeasurements of the entity's liability.

The 5,100 of the long-service bonus in other comprehensive income; the 12,000 of the pension plan in profit or loss, with the service cost.