Advanced Accounting 12th Edition by Joe Ben Hoyle,Thomas Schaefer , Timothy Doupnik

تمرين 68

The City of Huble has a defined benefit pension plan for a number of its employees. Which of the following is not included immediately in the termination of pension expense that this government should recognize in its government-wide financial statements
A) Service cost.
B) Interest on total pension liability.
C) Changes in pension liability as a result of a change in benefit terms.
D) Changes in pension liability as a result of a change in economic or demographic assumptions.