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Question - The following information relates to the defined retirement benefit plan of ABC Company as of December 31, 2020:
Net actuarial gain due to remeasurement of benefit obligation and plan assets taken to OCI - P 123,000
Prior service cost due to amendment of plain included in retirement benefit expense- 443,000
Fair value of plan assets - 2,557,000
Accrued benefit obligation - 2,800,000
What amount should be shown in ABC Company's statement of financial position at December 31, 2020 as Prepaid or Accrued Retirement benefit cost?
Thi Mines International uses an 9% discount rate, and follows IFRS. Record any obligation for land restoration at July 1, 2020
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