Under IFRS, any difference between the pension expense and the payments into the fund should be reflected in

Question

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The difference between the pension expense and the payments into the fund should be reflected in the net defined benefit liability/asset. This is because the net defined benefit liability/asset represents the present value of the defined benefit obligation less the fair value of the plan assets. Any difference between the pension expense and the payments into the fund would affect the fair value of the plan assets or the defined benefit obligation, and therefore impact the net defined benefit liability/asset.

Under IFRS, Any Difference Between the Pension Expense and the Payments