Which of the following is true regarding pension and other employee benefit

Which of the following is true regarding pension and

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88. Which of the following is true regarding pension (and other employee benefit) trust funds? A) The actuarially computed Net Pension Liability is reported in the Statement of Fiduciary Net Position.B) While full accrual accounting is used, the terms "additions" and "deductions" are used in the Statement of Changes in Fiduciary Net Position in lieu of "revenues" and "expenses."C) Both of the above.D) Neither of the above.B) While full accrual accounting is used, the terms "additions" and "deductions" are used in the Statement of Changes in Fiduciary Net Position in lieu of "revenues" and "expenses." 89. Which of the following is true regarding pension accounting and reporting for state and local governments? 90. When accounting for defined benefit pensions, the net pension liability for employees of governmental activities is: 91. When accounting for pension benefits, the net pension obligation for employees of proprietary activities is: 92. Which of the following statements is not required for pension trust funds? A) Statement of Fiduciary Net Position.B) Statement of Changes in Fiduciary Net Position.C) Statement of Fiduciary Cash Flows.D) None of the above; all three statements should be prepared for pension-trust funds.C) Statement of Fiduciary Cash Flows.
Pension trust fund financial statements would be found in the Comprehensive Annual Financial Report of a governmental reporting entity:

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