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Which of the following statements about IAS 19 Employee Benefits is correct? A. IAS 19 applies only to companies whose shares are publicly traded. B. IAS 19 requires all actuarial gains and losses to be recognised in profit or loss each year. C. IAS 19 requires all actuarial gains or losses each year to be reported in other comprehensive income. D. IAS 19 requires that an independent actuarial valuation of defined benefit liability is undertaken every year. |