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Term: Past service cost, net defined benefit liability (asset)
Standard Label: Past service cost, net defined benefit liability (asset)
Name: ifrs-full:PastServiceCostNetDefinedBenefitLiabilityAsset
Identifier: ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset
Documentation: The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]
Category of Term: Concept
References: IAS 19 141 d
Balance type: credit
Period type: duration
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:32:00 AM

Public Domain