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Term: Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)
Standard Label: Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)
Name: ifrs-full:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset
Identifier: ifrs-full_ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset
Documentation: The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)]
Category of Term: Concept
References: IAS 19 141 c ii
Balance type: debit
Period type: duration
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:30:40 AM

Public Domain