The Following Facts Apply to Questions

question 39

Multiple Choice

The following facts apply to questions :
XYZ Company,a calendar-year entity,amends its defined benefit pension plan on January 1,2010 and must recognize the increase in past service costs of its vested and non-vested employees as of that date in the calculation of its net 2010 pension expense (or revenue) . The pertinent facts as of January 1,2010 are:
-Under IAS 19,with respect to the calculation of net pension expense (or revenue) ,which of the following components is NOT counted?

• A)actual annual return on plan assets
• B)current service cost
• C)current period actuarial gains and losses
• D)past service cost recognized in the current period

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Definitions:

Product Attributes

Characteristics that define and differentiate a product, including quality, design, features, brand name, and packaging.

Target Market

A specific group of potential customers at whom a company aims its products or services.

Head-to-head Positioning

A marketing strategy where a company positions its products to directly compete with rival products in the market.

Technologically Advanced

Describes products, services, or systems that incorporate the latest technological developments.