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IAS 19 Accounting disclosures?
I had a new company established in 2019 but I had transferred employees who already worked from one of my other companies, hence they already had a Defined Benefit Obligation according to the IAS 19 standard. My question is whether I should disclose this DBO in the P&L (Income Statement) as past service cost. I think that since the Company has been established in 2019, there should be no past service cost.
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