Multiple Choice
Which of the following statements is true of IAS 19?
A) It establishes guidance for measuring onerous contract.
B) It requires all past service costs to be recognized in net income in a subsequent period in which the benefit plan is changed.
C) Its revised version became effective in the year 2013.
D) It covers all employee benefits including share-based compensation.
Correct Answer:

Verified
Correct Answer:
Verified
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