Under IFRS, Any Difference Between the Pension Expense and the Payments

question 24

Multiple Choice

Under IFRS, any difference between the pension expense and the payments into the fund should be reflected in

• A) a contra account to the net defined benefit liability/asset.
• B) an accrued actuarial liability.
• C) the net defined benefit liability/asset.
• D) a note to the financial statements only.

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