IAS 19 Components of defined benefit cost
- service cost (see paragraphs 66–112) in profit or loss;
- net interest on the net defined benefit liability (asset) (see paragraphs 123–126) in profit or loss; and
- remeasurements of the net defined benefit liability (asset) (see paragraphs 127–130) in other comprehensive income.
121 Other IFRSs require the inclusion of some employee benefit costs within the cost of assets, such as inventories and property, plant and equipment (see IAS 2 and IAS 16). Any post-employment benefit costs … Read more