Category Archives: Pensions

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

Posted in Employee benefits, IFRS, Non-GAAP financial measures, Pensions | Leave a comment