Examlex
Which of the following statements is false?
Unfunded Pension Liability
The gap between the projected benefits of a pension plan and the assets available to fund those benefits.
Pension Rights
The entitlements that employees accumulate over time that entitle them to receive benefits from a pension plan upon retirement.
Salaries Expense
The total amount recorded by a business for the wages and salaries paid to employees during a reporting period.
Partially Funded Pension Rights
Pension benefits that are partially backed by funding; not fully financed in advance.
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