One component of net pension expense,unrecognized gains and losses,comes from which of the following sources?

Question

Quizplus · Accepted Answer

Unrecognized gains and losses in net pension expense come from changes in the projected benefit obligation due to changes in pension assumptions and from the difference between expected and actual return on plan assets. Therefore, choice D is the best answer. Choices A and C only cover certain aspects of pension expense that contribute to unrecognized gains and losses. Choice B discusses a separate component of net pension expense, which is the expected return on plan assets.

One Component of Net Pension Expense,unrecognized Gains and Losses,comes from Which