Accounting for defined benefit superannuation plans LO5 Which of the following items in relation to

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Accounting for defined benefit superannuation plans   LO5 Which of the following items in relation to a defined benefit fund are recognised in (i) profit or loss and (ii) other comprehensive income in accordance with AASB 119/IAS 19? 1. Current service cost 2. Past service cost incurred during the period 3. Net interest 4. Return on plan assets excluding amounts recognised in net interest 5. Benefits paid to members 6. Current period actuarial gains in relation to the defined benefit obligation 7. Current period actuarial losses in relation to the defined benefit obligation (h) Current period actuarial gains in relation to the assets of the plan (i) Current period actuarial losses in relation to the assets of the plan (j) Contributions paid

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Financial Reporting

ISBN: 978-0730363361

2nd Edition

Authors: Janice Loftus ,Ken Leo ,Sorin Daniliuc ,Belinda Luke ,Hong Nee Ang ,Karyn Byrnes

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