Financial Components of Post-employment Benefit Costs :

This Standard does not specify whether an enterprise should present current service cost, interest cost and the expected return on plan assets as components of a single item of income or expense on the face of the statement of profit and loss.

Provided that a Small and Medium-sized company and Small and Medium-sized Enterprise (Levels II and III non-corporate entities), as defined in Appendix 1 to this Compendium, may not apply the pesentation requirements laid down in paragraphs 117 to 118 of the Standard in respect of accounting for defined benefit plans.