问一道题：NO.PZ2018111303000033

NO.PZ2018111303000033 问题如下 Goln Elementary school offers its employees a finebenefit pension plan. Goln complies with IFRS.The remeasurement component of Goln’s perioc pension cost h(assume actuarigain or loss=0): A.the change in the funstatus. B.actuarigains anlosses C.actureturn - return on plassets incluin the net interest expense. C is correct.考点国际准则下的I/S相关计量解析在国际准则下，remeasurement包含了actuarigains anlosses 和actureturn与E(R)之间的差额。 只不过这道题的actuarigains anlosses on the pension obligation是0，所以remeasurement只包含了差额，选 C，incluin the net interest expense.是什么意思啊？不应该就是ACTURETURN- \"E(R)\"么。

NO.PZ2018111303000033 请问国际准则不应该都是用scount rate吗？为什么解析里是E(R)呢？谢谢。