The Causes of Actuarial Gains and Losses When Accounting for Defined

question 57

Multiple Choice

The causes of actuarial gains and losses when accounting for defined benefit superannuation plans includes:

• A) the effect of changes in the CPI.
• B) the effect of changes of future employee turnover.
• C) the effect of changes to strategic direction for the entity.
• D) the effect of differences between the actual return on plan assets and the actual payments on plan liabilities.

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