Under IAS $19$ Employee Benefits, which of the following statements is true in relation to accounting for pension schemes? Please select the right answer. Employer contributions to a defined Remeasurements of a defined benefit contribution scheme are recognised as an expense in profit or loss Remeasurements of a defined benefit scheme should be beferred and spread over the average remaining working life of employees using the corridor approach Employer contributions to a defined contribution scheme increase the fair value of the pension asset in the statement of financial position.