IFRS Funded Status Question - 【CFA学习难点答疑解惑】 - CFA论坛

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发表于 2013-4-4 15:51 | 显示全部帖子

no earlier posters are correct.
US GAAP - report the Funded Status
IFRS: Funded Status + Unamortized Prior Service Cost +/- Unamortized Loss(Gain) +/- Unamortized Transition Asset (Liability).

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