10-05-2007, 04:50 PM
AOA
Please note that "cumulative unrecognised net actuarial losses and past service cost" is also a liability on the other hand and standard is comparing assets with the liability.
This answer is limited to your question, honestly i do not know why and how the standard has set this rule.
Please note that "cumulative unrecognised net actuarial losses and past service cost" is also a liability on the other hand and standard is comparing assets with the liability.
This answer is limited to your question, honestly i do not know why and how the standard has set this rule.