Actuarial gains or losses can arise from:
I $\quad$employee service provided in the current period
II $\quad$the unwinding of the discount applied to the obligation
III $\quad$changes to actuarial assumptions
IV $\quad$experience adjustments

Question

Actuarial gains or losses can arise from:
I $\quad$employee service provided in the current period 
II $\quad$the unwinding of the discount applied to the obligation 
III $\quad$changes to actuarial assumptions
IV $\quad$experience adjustments

Quizplus · Accepted Answer

Actuarial gains or losses arise from changes to actuarial assumptions (III) and experience adjustments (IV), which are differences between previous actuarial assumptions and what has actually occurred.

Actuarial Gains or Losses Can Arise From: I \quad Employee Service Provided in the Current Period II

Actuarial Gains or Losses Can Arise From:
I $\quad$ Employee Service Provided in the Current Period
II