Question $19.$ Under IAS $19$ Employee Benefits, which of the following statements is true in relation to accountiag for defined benefit pension schemes?

Actuarial gains and losses arising should be recognised immediately in other comprehensive income Actuarial gains and losses arising may be recognised immediately, or deferred and spread over the average remaining working life of employees using the corridor approach

Where a net pension asset arises, this may be recognised in full.

Past service costs which are caused, for example, if the benefits in the plan are increased, should be recognised immediately if they are already vested, but otherwise over the average period until the benefits become vested