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A Recent Proposed Changed in Pension Reporting Is That

Question 23

Multiple Choice

A recent proposed changed in pension reporting is that:


A) a net pension liability is reported in an employer's government-wide financial statements
B) the actuarial accrued liability is reported in an employer's government-wide statement of net position
C) governments no longer have the option of reporting or not reporting the net pension liability in an employer's government-wide statement of net position
D) changes in the net pension liability are reported as an expense in an employer's government-wide statement of activities

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