BC271D The Board decided that an entity would not apply Plan Amendment, Curtailment or Settlement (Amendments to IAS 19) retrospectively. The Board concluded that the benefits of applying the amendments retrospectively were unlikely to exceed the cost of doing so because retrospective application:
(a) might result in significant cost for some entities that choose to present, as a separate component of equity, the cumulative amount of remeasurements recognised in other comprehensive income. As explained in paragraphs BC173C-BC173D, the amendments could change whether and when an entity remeasures the net defined benefit liability (asset) in accordance with paragraph 99. Accordingly, such entities might have had to revisit plan amendments, curtailments and settlements that occurred several years previously and remeasure the net defined benefit liability (asset) as of those dates.
(b) would not provide useful trend information to users of financial statements because plan amendments, curt
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