In Example 7 in the Pensions and Postemployment benefits chapter on page 225, 111/218 in the eBook: They list the change in the pension benefits obligation, giving the initial obligation and they show the various changes that are made to get the ending pension liability. How do you know which numbers increase the obligation and which lower it by looking at the disclosure? For example, actuarial losses are supposed to increase the obligation, however in this case they are shown to decrease it…so is it really an actuarial gain that is listed? On the next page when the show how they get the final pension asset from the initial, they have clearly shown that they are subtracting some elements with a (-) sign, but on the obligations section it is not clear at all…
Thanks for your response, figured it out, it is the eBook that is missing the +/- signs throughout the reading…