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How does IFRS require the past service cost related to retirees to berecognized? Recognize in OCI and then amortize over the remaining expected life of

How does IFRS require the past service cost related to retirees to berecognized?

  1. Recognize in OCI and then amortize over the remaining expected life of theretirees
  2. Recognize in OCI with no recycling to the income statement
  3. Recognizeimmediately in the income statement
  4. Recognize in OCI and then amortize over the average remaining working lives of activeemployees

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