Significant Differences Can Occur in Required Funding of Pension Funds

question 4

Multiple Choice

Significant differences can occur in required funding of pension funds due to different discount rates required under IFRS and U.S.GAAP,which of the following is true?

• A)The discount rates under IFRS are determined by reference to market yields at the balance sheet date on high quality corporate bonds.
• B)The discount rate under U.S.GAAP should reflect the rates at which pension benefits could be effectively settled.
• C)All of the above
• D)None of the above

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Attitude

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Belief

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Equity Theory

A theory that suggests that employees are motivated by fairness in the workplace and will adjust their input level to match their perception of fair treatment.

Job Inputs

The resources, effort, and time an employee contributes to their work tasks.