Which of the Following Statements Is True of IAS 19

question 17

Multiple Choice

Which of the following statements is true of IAS 19?

• A) It establishes guidance for measuring onerous contract.
• B) It requires all past service costs to be recognized in net income in a subsequent period in which the benefit plan is changed.
• C) Its revised version became effective in the year 2013.
• D) It covers all employee benefits including share-based compensation.

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Definitions:

Motor Behavior

The study of how motor skills are learned, controlled, and developed to enable voluntary movements.

Disturbance

An interruption of peace, order, or normal functioning; often referring to an environmental or ecological disruption.

Vulnerable to Stress

Describes individuals or organisms that are more likely to experience negative outcomes or harm as a result of stressful situations or environments.

Stress

The physiological and psychological response to a condition that threatens or challenges a person and requires some form of adaptation or adjustment.