Actuarial gains or losses can arise from:
I. Experience adjustments.
II. Employee services provided in future periods.
III. The withdrawal of changes to a defined benefit plan.
IV. Changes to actuarial assumptions.

Question

Quizplus · Accepted Answer

Actuarial gains or losses can arise from experience adjustments (I) and changes to actuarial assumptions (IV), as these can impact the estimate of the plan's liabilities and assets. Employee services provided in future periods (II) and the withdrawal of changes to a defined benefit plan (III) do not typically result in actuarial gains or losses.

Actuarial Gains or Losses Can Arise From