Assume that the company applies IFRS and has a significant plan surplus and current period remeasurement gain prior to the following ousente in the rourrent vear. Assume that the company applies IFRS and has a significant plan surplus and current period remeasurement gain prior to the following events in the current year: Assume that the company applies IFRS and has a significant plan surplus and current period remeasurement gain prior to the following ousente in the rourrent vear. Assume that the company applies IFRS and has a significant plan surplus and current period remeasurement gain prior to the following events in the current year