CFAI pension reading 23, Q22 under IFRS ...

since IFRS does not report funded status, the adjustment to reflect underlying economic situation should be to put funded status on the B/S but why the adjusted 667 only increase equity, but not asset? I thought should increase both, otherwise how come it becomes balance?

any idea for this plz guys?

read towards the middle of the table. What is recorded on the BS is Assets: 2097 Provision for Retirement benefits: (942) Net amount recognized: 1155 So Assets are already at 2097 - increasing them by 667 would make no sense. Liabs are at (942) so you would need to increase by 942 to get to proper US GAAP statements where only Funded Status is on the BS. So Equity which is 1155 needs to increase by 667 to show up to 1822.

thanks CP, understood