Under IFRS, which of the following statements is true regarding a defined benefit pension plan? A. Interest income on plan assets is recognized based on the same discount rate used to discount the defined bemeeii obliggation. B. Current service cost is recognized in OCI and never reclassified to profit or loss C. The expected return on plan assets is recognized immediately in profit or loss as a component of pension expense D. Remeasurements of the net defined benefit liability or asset may be reclassified to profit or loss in accordance with the corridor method