What are the changes in the present value of the defined benefits obligation that result from experience adjustments or the effects of changes in actuarial assumptions called?

What are the changes in the present value of the defined benefits obligation that result from experience adjustments or the effects of changes in actuarial assumptions called?
A . Net interest on the net defined benefit liability (asset)
B . Time value of money
C . Current service cost
D . Actuarial gains and losses

View Answer

Answer: D