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Which of the following is NOT a way for management to reduce unethical behavior?
AASB 119
An Australian Accounting Standards Board directive that outlines the accounting procedure for employee benefits, including pensions and other post-employment benefits.
Financial Period
A specific period of time covered by financial statements or reports, usually a fiscal quarter or year.
Actuarial Gains
Increases in the estimated value of a company’s pension plan benefits, resulting from changes in assumptions or improved performance.
Experience Adjustments
Changes to actuarial assumptions regarding pensions or other post-employment benefits based on differences between prior predictions and actual experience.
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