Under IAS 19, with respect to the calculation of net pension expense (or revenue), which of the following components is NOT counted?
A. actual annual return on plan assets
B. current service cost
C. current period actuarial gains and losses
D. past service cost recognized in the current period
Answer:A
Under IAS 19, with respect to the calculation of net pension expense (or revenue), which of the following components is NOT counted?
A. actual annual return on plan assets B. current service cost C. current period actuarial gains and losses D. past service cost recognized in the current period