FRA 2 - Unrecognized Past Svc Cost and Unrecognized Actuarial G/L for Adjusted Funded Status on IFRS

Would this be for the current period (similar inputs to the DBO calculation) I am assuming? Under IFRS for Adjusted Funded Status – Thx!


Remove all unrecognized G/L for IFRS.

amortization of these amounts show up in Pension Expense in current period but amortization is on values that happened in previous periods.