Exchange of Nonmonetary Assets. CPA exam Questions

[@Sairapretty]

Hi Professor, I was wondering if you could explain the narrow-scope amendment to IAS 19 for pension benefits that depend on asset returns. What does this mean and does this amendment have anything to do with Covid-19? I was also wondering if there’s been any changes to accounting for pensions due to the pandemic or impact COVID-19 had on pensions. I would greatly appreciate ur response. Thank you!

[@kashannahector3579]

Why do you use the 90,700 instead of BV?

[@walterferreira6243]

Because of the IAS 16 We have to use the fair value of the given up asset If lack commercial substance