s recognized as a prior period adjustment  b. Is recognised immediately in profit or loss c. Is amortized over the vesting period which is at least 10 million years  d. Is recognized as expense in the current and future periods until the end of the world or until the moon turns blue, whichever comes earlier

Intermediate Accounting: Reporting And Analysis
3rd Edition
ISBN:9781337788281
Author:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Publisher:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Chapter9: Current Liabilities And Contingent Obligations
Section: Chapter Questions
Problem 27GI
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Under PAS on employee benefits, past service cost if not yet vested 
a. Is recognized as a prior period adjustment 
b. Is recognised immediately in profit or loss
c. Is amortized over the vesting period which is at least 10 million years 
d. Is recognized as expense in the current and future periods until the end of the world or until the moon turns blue, whichever comes earlier 

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