BC201 The amendments made in 2011 do not specify how an entity should present the service cost and net interest components in profit or loss. Instead, an entity is required to present them in accordance with the requirements of IAS 1 Presentation of Financial Statements, consistently with IAS 19 before the amendments made in 2011. [When it issued IFRS 18, the IASB replaced IAS 1 with IFRS 18. IFRS 18 includes requirements for classifying the service cost and net interest components in the statement of profit or loss.]
BC202 The Board also considered:
(a) requiring the net interest component to be included in the finance cost line item of IAS 1, as proposed in the 2010 ED. However, if the Board had adopted this approach, it would have needed to consider whether the requirement would apply when the net interest component represents income because IAS 1 requires only finance cost and not finance income to be presented separately. The Board would also have needed to consider in due course
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