Câu 20: T7: International Financial Reporting Standards for Compensation Professionals

Defined benefit pension commitments often represent a company’s largest single financial liability. IAS 19 was amended as of January, 2014. What does this amendment require?

1. A. That surplus or deficit of a pension fund be detailed in the financial statement — đáp án hiện tại
2. B. That any existing deficit of a pension fund be detailed in the financial statement
3. C. That any projected deficit of a pension fund be detailed in the financial statement
4. D. That companies state whether they have a defined benefit or defined contribution plan in the financial statement