2016年美国CPA练习题精选：Financial 26

 Footnote disclosures in the financial statements for pensions do not require inclusion of which of the following?

a. The differences in executive and non-executive plans.

b. The components of period pension costs.

c. The amount of unrecognized prior service cost.

d. A detailed description of the plan including employee groups covered.

答案：A

Explanation

Choice "a" is correct. The difference in executive and non executive plans is not a required disclosure.

Choice "b" is incorrect. The components of period pension cost "SIRAGE" is a required disclosure.

Choice "c" is incorrect. The amount of unrecognized prior service cost must be disclosed.

Choice "d" is incorrect. Disclosure showing a detailed description of the plan including employee groups covered is required.