| IFRS | US.GAAP | |
| Net Pension Asset (Liability; if negative) | Funded status(*) - Unrecognised actuarial gains + Unrecognised prior service costs (**) | Funded status(*) |
(*) funded status = FV of plan assets - Pension benefit obligation
(**) adjust for (consider) all unrecognised items
0 comments:
Post a Comment