It is possible to chose any of the follow accounting policies:
The corridor method: actuarial differences within a certain “corridor” are not recognized.
However an entity may recognize these differences in profit and loss faster than over the expected average remaining working lives of the employees, provided that it consistently uses a systematic method.
An entity which selects an accounting policy to recognize the actuarial differences in the period in which they occur, may recognize the differences outside the profit and loss account, in other comprehensive income.
(revised standard ias 19.8, 57 ,63)
An entity shall recognize the net defined benefit liability (asset) in the statement of financial position.
Remeasurements of the net defined liability (asset) are to be recognised in other comprehensive income,
Including actuarial gains and lossed. (actuarial gains and losses must not be recognised as profit or loss in subsequent years)