pension liability unrealized gains and losses from afs foreign exchange translation e? also, what is the pension liability adjustment exactly? is that just for ifrs since theres no adjustments to the balance sheet for gap after sfas 158
Pensions: additional minimum pension liability Unrealized: gains or losses on available-for-sale securities Foreign: currency exchange translations, gains or losses on Effective: portion of cash flow hedges, unrealized gain or losses
sharpshooter, shouldn’t the E be the realized gain or losses in CF hedges? The unrealized is always recorded on the I/S
no the E if unrealized thats the whole point of putting it in the OCI. what youre thinking about i think is the ineffective portion of the hedge, which does go into the I/S. anyone got any clue on the details of teh min pension liabilty>
your right, I got the two mixed up. The pension liability stays in the comprehensive income until it gets to be over 10% of the begining PBO or FVPA. At that point it is amortized under pension expense in US GAAP and added/subtracted from the fundeded status for IFRS
i think you are thinking of 10% over expected vs actual assets no? also, say the diff is 12% does all 12% get amortized or just 2%
the show NY Wrote: ------------------------------------------------------- > i think you are thinking of 10% over expected vs > actual assets no? also, say the diff is 12% does > all 12% get amortized or just 2% its related to this. Same reasoning. if its less than 10% it goes into comprehensive income, if its greater than 10% it goes into the amortization. The amount that gets amortized I’m not sure about, I just studied the concept on AF. I saw this on a great threat on comprehensive income. I tried looking for it but its hard to find. Its in here somewhere just do a search for comprehensive income. If I find it, I will bump it up.
any follow up on this? deep?
Show NY… which accounting LOS is this in reference to? Thank you
i dont remember, i think i might have caught it somewhere in the synthesis material