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2016年美国CPA练习题精选：Financial 26
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.
答案：A
Explanation
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.
【我要纠错】 责任编辑：小明
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