Which of the Following Methods for the Recognition of Actuarial

question 15

Multiple Choice

Which of the following methods for the recognition of actuarial gains and losses are acceptable under AASB 119?
i. Immediate recognition of all actuarial gains or losses through profit or loss
ii. Recognition of all actuarial gains or losses outside profit or loss
iii. The corridor approach

• A) i
• B) i and ii
• C) ii and iii
• D) i, ii and iii

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Definitions:

Statistical Approach

A method involving the collection, analysis, interpretation, and presentation of data to solve problems or make decisions.

Objective Approach

A method or perspective that is based on facts and devoid of personal feelings or biases, aiming for impartiality and accuracy.

Selection Procedures

The processes and methods used by an organization to identify, evaluate, and choose the most suitable candidates for a position.

Selection Ratio

A measure used in hiring processes to indicate the number of hired individuals out of all applicants.