Which Statement Is Correct

question 17

Multiple Choice

Which statement is correct?

• A)An unexpected gain on plan assets represents an unfavourable difference between actual and expected amounts of income from pension assets.
• B)Actuarial gains and losses arising from the obligations of a pension plan derive from differences between the actual and expected values of the obligation.
• C)IFRS requires actuarial gains and losses to be recorded the income statement.
• D)An unexpected loss on plan assets represents a favourable difference between actual and expected amounts of income from pension assets.

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Definitions:

Empowered

Being given the authority or power to do something or make decisions independently.

Self-reinforcement

The process whereby individuals or groups reinforce their own behaviors or beliefs through positive outcomes or internal rewards, reinforcing the likelihood of repeated actions.

Positive Self-talk

The practice of making affirmative or supportive statements to oneself to improve confidence and reduce negative feelings.

Scientific Management

A management theory focusing on improving economic efficiency, especially labor productivity, through scientific methods.