Actuarial Gains/Losses
Code: 3412
👁 Views: 68
Account Information
| Financial Statement | Statement of Financial Position |
| Normal Balance | Credit |
Definition
Represents gains or losses arising from remeasurement of employee benefit obligations (retirement plans, end-of-service benefits) under IAS 19.
📐 IFRS vs US GAAP Accounting Treatment
IFRS
IAS 19
Employee Benefits
US GAAP
ASC 715
Compensation - Retirement Benefits
❓ Frequently Asked Questions
Q: What are actuarial gains and losses?
A: Results of remeasuring employee benefit obligations (e.g., retirement plans) based on changes in actuarial assumptions, presented in OCI.