Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 36

Many stakeholders observed that the presentation of defined benefit cost on a net basis combines elements that are heterogeneous. As such, these stakeholders stated that the current presentation requirement is less transparent, reduces the decision usefulness of the financial information, and requires users to incur greater costs in analyzing financial statements. Thus, the amendments of this update improve the presentation of net periodic pension cost and net periodic postretirement benefit cost as well as the reporting of net benefit cost in the financial statements.