In relation to defined benefit post-employment plans, paragraph 56 of IAS 19 states, ...the entityis, in substance,

Question:

In relation to defined benefit post-employment plans, paragraph 56 of IAS 19 states, "...the entityis, in substance, underwriting the actuarial and investment risks associated with the plan'. Evaluatewhether the requirements for the recognition and measurement of the net defined benefit liabilityreflect the underlying assumptions about the entity's risks.