Where Is the Net Pension Liability Shown in a Comprehensive

question 113

Multiple Choice

Where is the net pension liability shown in a Comprehensive Annual Financial Report for employees in governmental type activities?

• A) The Statement of Fiduciary Net Position.
• B) The government-wide Statement of Net Position
• C) Both A and B.
• D) Neither A nor B.

---

Definitions:

Industrial Diseases

Illnesses and conditions that are a direct result of work or occupational environment.

Harmful Chemicals

Substances that can cause damage or adverse effects to organisms upon exposure.

Asbestos

A group of naturally occurring fibrous minerals that are resistant to heat and corrosion, used in construction materials and textiles but can cause lung diseases when inhaled.

Coal

A fossil fuel formed from the remains of ancient plants, used primarily for electricity generation and steel production.