F1ANNEXINTERNATIONAL ACCOUNTING STANDARDS
F1 POST-EMPLOYMENT BENEFITS: DEFINED BENEFIT PLANS
F1 Components of defined benefit cost
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F1 120 An entity shall recognise the components of defined benefit cost, except to the extent that another IFRS requires or permits their inclusion in the cost of an asset, as follows:
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F1 121
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F1 122
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F1 Current service cost
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F1 122A
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F1 Net interest on the net defined benefit liability (asset)
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F1 123
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F1 123A To determine net interest in accordance with paragraph 123, an entity shall use the net defined benefit liability (asset) and the discount rate determined at the start of the annual reporting period. However, if an entity remeasures the net defined benefit liability (asset) in accordance with paragraph 99, the entity shall determine net interest for the remainder of the annual reporting period after the plan amendment, curtailment or settlement using:
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F1 124
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F1 125
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F1 126
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F1 Remeasurements of the net defined benefit liability (asset)
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F1 127 Remeasurements of the net defined benefit liability (asset) comprise:
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F1 128 Actuarial gains and losses result from increases or decreases in the present value of the defined benefit obligation because of changes in actuarial assumptions and experience adjustments. Causes of actuarial gains and losses include, for example:
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F1 129
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F1 130
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Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 1 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)