Which of the following statements is true regarding accounting for defined benefit pension plans under IFRS?

Question 21 options:

a)	There is no requirement to distinguish current assets and liabilities from non-current assets and liabilities.

b)	Asset ceilings apply to both overfunded and underfunded defined benefit plans.

c)	When a defined benefit plan is in a deficit position, the entity must contribute additional cash so that a liability is not presented on the statement of financial position.

d)	All amounts that are recorded in profit or loss must be pension expense.