doc__table__718

| 61 | An entity shall recognise the net total of the following amounts in profit or loss, except to the extent that another standard requires or permits their inclusion in the cost of an asset: (a) current service cost (see paragraphs 63-91); (b) interest cost (see paragraph 82); (c) the expected return on any plan assets (see paragraphs 105-107) and on any reimbursement rights (see paragraph 104A); (d) actuarial gains and losses, as required in accordance with the entity's accounting policy (see paragraphs 92-93D); (e) past service cost (see paragraph 96); (f) the effect of any curtailments or settlements (see paragraphs 109 and 110); and (g) the effect of the limit in paragraph 58(b), unless it is recognised outside profit or loss in accordance with paragraph 93C.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.