IAS 19 provides guidance on accounting for employee benefits, including defined benefit pensions. Which statements are correct? 1. The current service cost in a year is recognised in other comprehensive income. 2. Remeasurements include the difference between the actual and expected return on plan assets. 3. Recognition of a pension surplus is restricted by the asset ceiling. 4. Past service costs are spread over an employee's remaining expected working life.

IAS 19 provides guidance on accounting for employee benefits, including defined benefit pensions. Which statements are correct? 1. The current service cost in a year is recognised in other comprehensive income. 2. Remeasurements include the difference between the actual and expected return on plan assets. 3. Recognition of a pension surplus is restricted by the asset ceiling. 4. Past service costs are spread over an employee's remaining expected working life