The International Accounting Standards Board has proposed changes to IFRS pension accounting including all of the following except

Question

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The International Accounting Standards Board's proposed changes to IFRS pension accounting do not include requiring recognition of actuarial gains and losses over the expected service lives of employees. Instead, they focus on eliminating the corridor approach, changing the presentation of pension costs, and introducing a new category for pension accounting.

The International Accounting Standards Board Has Proposed Changes to IFRS