Which of the Following Is NOT Correct

question 18

Multiple Choice

Which of the following is NOT correct?

• A) International accounting standards for pensions (IAS 19)do not include any provisions for the recognition of an additional minimum liability.
• B) International accounting standards for pensions (IAS 19)do not allow for the recognition of a net pension asset in some circumstances.
• C) International accounting standard for pensions (IAS 19)include the same 10% corridor amount in calculating the amortization of deferred gains and losses as found in U.S.GAAP.
• D) International accounting standards for pensions (IAS 19)recognized pension gains and losses immediately as part of comprehensive income.

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Customers

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