Which statement is correct for the past service costs under ASPE?

Question

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Past service costs, which are a type of defined benefit plan amendment, should be recognized as an expense over the vesting period of affected employees. Therefore, past service costs may be amortized to income over the vesting period. Option A is incorrect because past service costs cannot be expensed immediately through other comprehensive income. Option B is incorrect because other comprehensive income is not used to recognize past service costs. Option D is incorrect because the costs must be recognized over the vesting period, not all at once through income.

Which Statement Is Correct for the Past Service Costs Under