What mechanism does IFRS employ such that the effects of a global financial crisis don't distort P&L for a non- financial company? O IFRS allows the difference between the actual return and the expected return of plan assets to temporarily bypass the P&L statement. IFRS allows companies to spread out the gains or losses over time by amortizing over the life of the plan assets. IFRS allows companies to calculate a moving-average of their plan assets in calculating their funded status. O IFRS allows the difference between the actual return and the expected return of plan assets to permanently bypass the P&L statement. What mechanism does IFRS employ such that the effects of a global financial crisis don't distort P&L for a non- financial company? O IFRS allows the difference between the actual return and the expected return of plan assets to temporarily bypass the P&L statement. IFRS allows companies to spread out the gains or losses over time by amortizing over the life of the plan assets. IFRS allows companies to calculate a moving-average of their plan assets in calculating their funded status. O IFRS allows the difference between the actual return and the expected return of plan assets to permanently bypass the P&L statement