A是什么意思？

问题如下：

Question Under IFRS, it is most appropriate to include which of the following pension costs of a defined-benefit plan in other comprehensive income?

选项：

A.Net interest expense accrued on the beginning net pension liability B.Actuarial gains or losses C.Employees service cost

解释：

Solution

B is correct. Under IFRS, only actuarial gains or losses can be recognized in other comprehensive income.

A is incorrect. Net interest expense accrued on the beginning net pension liability is recognized in profit and loss.

C is incorrect. Employees service cost is recognized in profit and loss.