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Financial Reporting & Analysis
Financial Reporting & Analysis
Medium
Under IFRS (IAS 19R), how are actuarial gains and losses on a defined benefit pension plan treated?
A
Recognized immediately in OCI and never recycled to profit or loss
B
Recognized in OCI and amortized to P&L using the corridor approach
C
Recognized immediately in profit or loss
D
Deferred and amortized over the average remaining service life
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Tags
#ifrs-vs-gaap
#pension
#ias-19r
#oci
#remeasurements
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