I am having trouble distinguishing the difference between how fas 106 and I and IAS 19 handle claim changes due to assumption change vs. Claim changes due to plan changes vs claim changes due to settlement vs claim changes due to curtailments.
I guess any of these can result in a loss (if claims increase) or a gain (if claims decrease). But in a nutshell, I am having trouble distinguishing how the accounting expense (amortization?) is handled for each.
I am thinking the accounting expense is service cost + interest cost + amortization and I am thinking it is the amortization that is different in each of the cases I mentioned for fas vs. IAS 19 (or possibly the same).
I guess any of these can result in a loss (if claims increase) or a gain (if claims decrease). But in a nutshell, I am having trouble distinguishing how the accounting expense (amortization?) is handled for each.
I am thinking the accounting expense is service cost + interest cost + amortization and I am thinking it is the amortization that is different in each of the cases I mentioned for fas vs. IAS 19 (or possibly the same).
fas 106 vs. IAS 19
0 commentaires:
Enregistrer un commentaire