What is HKAS 19 (2011)?

HKAS 19 (2011) requires a new approach to the recognition of gains and losses, which will improve the comparability and understandability of changes arising from defined benefit plans by removing options and requiring entities to recognise changes immediately. Main features of HKAS 19 (2011) 5.

How are plan assets treated under HKAS 19 (November 2009)?

HKAS 19 (November 2009) © Copyright 6 (g) deduct the fair value of any plan assets from the carrying amount of the obligation. Certain reimbursement rights that do not qualify as plan assets are treated in the same way as plan assets, except that they are presented as a separate asset, rather than as a deduction from the obligation;

Why did you start HKA?

“I started HKA a few years ago when I realized how many kind, wonderful, and dedicated fans there were supporting my music. It has been so incredible to see how the community has grown and to see the friendships made around the world through the HKA community itself. I only hope it continues to blossom.”

https://www.youtube.com/watch?v=u0dFkPE1VZM