Appendix A

Application Guidance

This appendix is an integral part of this Standard. It describes the application of paragraphs 92–93 and has the same authority as the other parts of this Standard.

its a text box to outline the diagramA1 The accounting requirements for contributions from employees or third parties are illustrated in the diagram below.

Numbered line to indicate the dotted line allows an entity to choose either accounting.This diagram illustrates the accounting requirements for contributions from employees or third parties to a Defined Benefit Plan.

Appendix AAppendix A

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Appendix A

Application Guidance

Numbered line to indicate the dotted line allows an entity to choose either accounting.This diagram illustrates the accounting requirements for contributions from employees or third parties to a Defined Benefit Plan.