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English to French translations [PRO]
Bus/Financial - Accounting | | English term or phrase: corridor approach | The task force is reviewing an earlier decision to use the "corridor approach" for recognizing actuarial gains and losses on defined benefit plans.
S'agit-il d'une approche différentielle? |
| Florence LOUISKudoZ activityQuestions: 1067 ( 6 open) ( 22 without valid answers) ( 4 closed without grading) Answers: 158
| | Local time: 11:30
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| | approche du corridor | Explanation:
Under IAS 19 Employee Benefits, an entity may elect to use a 'corridor' approach that leaves some actuarial gains and losses unrecognised. Retrospective application of this approach requires an entity to split the cumulative actuarial gains and losses from the inception of the plan until the date of transition to IFRSs into a recognised portion and an unrecognised portion. However, a first-time adopter may elect to recognise all cumulative actuarial gains and losses at the date of transition to IFRSs, even if it uses the corridor approach for later actuarial gains and losses. If a first-time adopter uses this election, it shall apply it to all plans.
Selon IAS 19 Avantages du personnel, une entité peut choisir d'utiliser la méthode du 'corridor' impliquant la non-comptabilisation d'une partie des écarts actuariels. Une application rétrospective de cette méthode implique que l'entité ventile les écarts actuariels cumulés depuis le commencement de chaque régime jusqu'à la date de transition aux IFRS en une part comptabilisée et une part non comptabilisée. Toutefois, un premier adoptant peut choisir de comptabiliser tous les écarts actuariels cumulés à la date de transition aux IFRS même si, par la suite, il utilise la méthode du 'corridor' pour les écarts actuariels cumulés générés ultérieurement. Si un premier adoptant recourt à ce choix, il doit l'appliquer à tous les régimes.
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Note added at 7 minutes (2010-01-29 10:32:44 GMT)
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http://www.ima-france.com/load_conference/IMA.20080401_DARCH...
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| Selected response from:
  Kévin Bacquet
France
Local time: 11:30
| Grading comment merci!
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