WorldatWork International Financial Reporting Standards for Compensation Professionals Exam T7 Question # 7 Topic 1 Discussion

WorldatWork International Financial Reporting Standards for Compensation Professionals Exam T7 Question # 7 Topic 1 Discussion

T7 Exam Topic 1 Question 7 Discussion:
Question #: 7
Topic #: 1

What are the changes in the present value of the defined benefits obligation that result from experience adjustments or the effects of changes in actuarial assumptions called?


A.

Net interest on the net defined benefit liability (asset)


B.

Time value of money


C.

Current service cost


D.

Actuarial gains and losses


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