Which Is Not a Component of Pension Expense Under IFRS

question 54

Multiple Choice

Which is not a component of pension expense under IFRS?

• A)Employer contributions.
• B)Investment income from plan assets.
• C)Amortization of actuarial losses.
• D)Amortization of past service costs.

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Definitions:

Honor

A quality of integrity, fairness, and honesty in one's beliefs and actions.

Certify

To officially recognize, verify, or endorse a particular status, qualification, or fact.

Bank

A financial institution licensed to receive deposits and make loans, and may offer various other financial services, like wealth management, currency exchange, and safe deposit boxes.

Substantially Impair

A legal term describing conditions where the value, use, or function of something is significantly decreased or hindered.