Which Statement Is Correct for the Treatment of Actuarial Gains

question 68

Multiple Choice

Which statement is correct for the treatment of actuarial gains under IFRS?

• A)These must be accounted for under the corridor method.
• B)A minimum amount must be expensed each year through comprehensive income.
• C)These must be expensed immediately through income.
• D)These may be expensed immediately through other comprehensive income.

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Definitions:

Salivation

The secretion of saliva, which can be stimulated by the sight, smell, or thought of food, aiding in digestion and oral hygiene.

UCS

Unconditioned Stimulus; in classical conditioning, it is a stimulus that naturally and automatically triggers a response without prior learning.

Classical Conditioning

A process of learning where two stimuli are continually paired together; the response, initially caused by the second stimulus, is finally caused by the first stimulus alone.

Watson

Pertains to John B. Watson, the American psychologist who founded the behaviorism school of psychology.