Core Reading ch22 p38 says IAS19 pension cost consists of current service cost, interest on net liab/asset and remeasurement effects. Where do past service costs (and curtailments or settlements) go? Thanks, Iain
IAS 19 past service costs Hi Iain Please see the last bit of Core Reading of page 34 of Chapter 22 (in the 2015 notes) These is put through the service cost, as we are told the service cost is equal to: current service cost +/- past service cost/credit (incl curtailments) +/- the effect of settlements. Hope this helps Best wishes Stuart Stuart Underwood ActEd Tutor
