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Remeasurement at a plan amendment or curtailment

Employee Benefits: Remeasurement at a plan amendment or curtailment


 Work in progress

IAS 19 Employee Benefits: Remeasurement at a plan amendment, curtailment or settlement

This issue related to the calculation of current service cost and net interest when an entity remeasures the net defined benefit liability (asset) (hereafter ‘net DBL’) in the event of a plan amendment, curtailment or settlement.

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