Discuss the differential reporting requirements of AAS 25.

1.AAS 25 permitted different reporting requirements for defined benefit plans and defined

 

contribution plans.

(a) Discuss the differential reporting requirements of AAS 25.

(b) Discuss whether AASB 1056 is similar to AAS 25 in requiring differential reporting

based on plan type.

(c) Explain the reasoning behind the approach adopted in AASB 1056.

2. ‘AASB 1056 and AAS 25 differ in relation to the recognition of member benefits.’

Explain what is meant by this statement.  3.Compare and contrast the treatment of net changes in defined benefit member benefits required by AAS 25 and AASB 1056.3. What is meant by: (a) an insurable interest; (b) an insurable risk?  4 What is a fixed-fee service contract?

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