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Term: Past service cost, defined benefit plans
Standard Label: Past service cost, defined benefit plans
Name: ifrs-full:PastServiceCostDefinedBenefitPlans
Identifier: ifrs-full_PastServiceCostDefinedBenefitPlans
Documentation: The amount of expense (income) 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: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [member]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost]
Category of Term: Concept
References: (Coming Soon!)
Balance type: debit
Period type: duration
Data type: xbrli:monetaryItemType

Last updated: 5/10/2021 5:11:59 PM

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