Presented Below Is Information Related to Peach Corporation's Defined Benefit

question 81

Multiple Choice

Presented below is information related to Peach Corporation's defined benefit pension plan for calendar 2020. The corporation uses IFRS. The fair value of the plan assets at December 31, 2020 is

• A) $ 187,000.
• B) $ 174,000.
• C) $ 165,000.
• D) $ 149,000.

---

Definitions:

Phytoplankton

Microscopic plant-like organisms that live in aquatic environments, forming the foundation of most oceanic and freshwater food chains.

Coastal Zone

The interface where the land meets the ocean, encompassing both the coastal land areas and the adjacent marine environments.

Continental Shelf

A gently sloping, submerged surface extending from the shoreline towards the deep ocean.

Coastal Zone

The interface between land and sea, including both coastal waters and shorelines, which is characterized by its unique ecosystems and is subject to specific environmental pressures.