Exchange of Nonmonetary Assets. CPA exam Questions

In this session, I will discuss exchange of nonmonetary assets.
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[@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