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Category Archives: Employee benefits
Recognizing expenses – what’s the principle?
by John Hughes I don’t think I’m someone who takes a simplistic view on the eternal “principles versus rules” issue, but it’s only fair to acknowledge: sometimes it’s not easy to figure out the principle. Suppose you have some kind of … Continue reading
Posted in Employee benefits, IFRS
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IFRS and pension expense….more EBITDA possibilities/challenges…
by John Hughes Most if not all entities with defined benefit pension plans and similar arrangements will choose the IFRS 1 option of recognizing all unamortized actuarial gains and losses in retained earnings at the transition date, and thereby (broadly speaking) bringing any … Continue reading