The Causes of Actuarial Gains and Losses When Accounting for Defined

question 20

Multiple Choice

The causes of actuarial gains and losses when accounting for defined benefit superannuation plans includes:

• A) The effect of changes in the CPI.
• B) The effect of changes of future employee turnover.
• C) The effect of changes to strategic direction for the entity.
• D) The effect of differences between the actual return on plan assets and the actual payments on plan liabilities.
• E) The effect of the change of Government.

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Definitions:

Union Federation

An organization that unites multiple labor unions within a certain region, industry, or country to coordinate collective actions and policies.

Worker Rights

Rights entitled to workers, including fair wages, safe working conditions, freedom to organize and bargain collectively, and protection from discrimination and unjust dismissal.

Labor Relations Strategy

An organizational plan focusing on managing interactions with labor unions and addressing issues related to workers' rights and union activities.

Attitude Toward Unions

Individuals' opinions or sentiments regarding labor unions, influenced by personal experience, societal norms, and the perceived benefits or drawbacks of union membership.