CERTYNEX IFRS ACADEMY

Which objectives are pursued by the disclosures about defined benefit plans? More than one answer is possible.

To compare each year the return on plan assets with that of a reference stock market index.

To explain the characteristics of the plans and the risks associated with them.

To explain the amounts that appear in the financial statements in respect of these plans.

To justify the choice of the method for measuring the obligation over the other possible actuarial methods.

To describe how the plans may affect the amount, timing and uncertainty of the entity's future cash flows.