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Dans la Norme IAS 19 :1. Les entreprises peuvent utiliser la méthode du corridor2. La provision est toujours égale à l'engagement net des actifs de couverture3. Les normes françaises sont complètement alignées pour l'établissement des comptes sociaux.4. Le rendement attendu des actifs est calculé avec le taux d'actualisation retenu pour l'évaluation des engagements5. L'impact des modifications de régime est étalé sur la durée résiduelle de vie active des salariés6. Aucune de ces réponses n'est correcte.

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