This paper examines the methods for recognizing actuarial gains and losses under International Accounting Standards (IAS) 19, as outlined by the Association of Chartered Certified Accountants (ACCA). The ACCA is a global organization that offers business-relevant qualifications to people of application, ability, and ambition in accountancy, finance, and management. The organization supports its 140,000 members and 404,000 students throughout their careers, providing services through a network of 83 offices and centers. The ACCA focuses on professional values, ethics, and governance, and delivers value-added services through its global accountancy partnerships, working closely with multinational and small entities to promote global standards and support. The organization uses its expertise and experience to work with governments, donor agencies, and professional bodies to develop the global accountancy profession and to advance the public interest. The ACCA aims to meet the current and future needs of international business by promoting its global standards and supporting its members wherever they work.
