(ias19.96)In cases where benefits h

(ias19.96)
In cases where benefits have already vested, an entity shall recognize the related past service cost immediately. In cases there vesting is not immediate, an entity shall recognize the related past service cost as an expense on a straight-line basis over the average period until the benefits become vested.
(revised standard ias 19.103)
An entity shall recognize past service cost as an expense at the earlier of the following dates:
a) When the plan amendment or curtailment occurs; and
b) When the entity recognises related restructuring costs termination benefits.