Pension - Actuarial Gains/Losses
US amortizes through P&L; IFRS does not recycle
US GAAPCorridor or immediate OCI; amortized from AOCI to P&L
IFRSImmediately recognized in OCI; never recycled to P&L
US StandardASC 715
IFRS StandardIAS 19
External Links
- Pension#Accounting — Wikipedia