IAS 19 permits these to be recognised immediately outside the profit and loss account or to be spread over several years within the profit and loss account to the extent that they exceed a specified threshold (paragraphs 92-93A of IAS 19).
IAS 19 provides flexibility in how these are recorded, allowing them to either be recognized right away outside the income statement or distributed over multiple years within the income statement, as long as they meet a specified threshold (paragraphs 92-93A of IAS 19).