The journal entry for an employer to record an Actuarial gain of $9 000 from...

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Accounting

The journal entry for an employer to record an Actuarial gain of $9 000 from a change in discount rate is:

"Dr Net Defined Benefit asset/liability $9 000, Cr Superannuation expense (P/L) $9 000"

No journal in the employer.

"Dr Superannuation expense (P/L) $9 000, Cr Bank $9 000"

"Dr Net Defined Benefit asset/liability $9 000, Cr Superannuation gain (OCI) $9 000 "

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