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When actuarial estimates related to defined benefit pension plans are adjusted: Multiple Choice Only U.S. GAAP requires companies to report these valuation changes in OCI

When actuarial estimates related to defined benefit pension plans are adjusted:

Multiple Choice

  • Only U.S. GAAP requires companies to report these valuation changes in OCI each period.

  • Only IFRS requires companies to report these valuation changes in OCI each period.

  • Neither U.S. GAAP nor IFRS requires companies to report these valuation changes in the financial statements.

  • Both U.S. GAAP and IFRS require companies to report these valuation changes in OCI each period.

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