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USCPA精选习题60：Financial
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Footnote disclosures in the financial statements for pensions do not require inclusion of which of the following?
a. The differences in executive and non-executive plans.
b. The components of period pension costs.
c. The amount of unrecognized prior service cost.
d. A detailed description of the plan including employee groups covered.
【正确答案】a
【答案解析】
Choice "a" is correct. The difference in executive and non executive plans is not a required disclosure.
Choice "b" is incorrect. The components of period pension cost "SIRAGE" is a required disclosure.
Choice "c" is incorrect. The amount of unrecognized prior service cost must be disclosed.
Choice "d" is incorrect. Disclosure showing a detailed description of the plan including employee groups covered is required.
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