The approach taken in IAS 19 before its 1998 revision was to match an even pension cost
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The approach taken in IAS 19 before its 1998 revision was to match an even pension cost against the period the employees provided service. This follows the accruals principle and is therefore fundamentally correct.’ Discuss.
LO14-5
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Related Book For
Financial Accounting And Reporting
ISBN: 9780273703648
10th Edition
Authors: Mr Barry Elliott, Jamie Elliott
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