Additions reported in the statement of changes in plan net position of a pension plan commonly include all of the following except

Question

Quizplus · Accepted Answer

Actuarial gains from the revision of actuarial assumptions are typically reported in the pension plan's statement of net assets or in the footnotes, rather than in the statement of changes in plan net position. The statement of changes in plan net position primarily reflects actual transactions during the period, such as employer and employee contributions, as well as the net appreciation or depreciation in the fair value of investments.

Additions Reported in the Statement of Changes in Plan Net