Which of the Following Is $\underline{not}$ A True Statement Regarding SFAS No

question 46

Multiple Choice

Which of the following is $\underline{not}$ a true statement regarding SFAS No. 87?

• A)It requires the recognition of a minimum pension liability when accumulated benefit obligations exceed the fair value of plan assets.
• B)It has achieved greater uniformity in measuring accrued pension expense.
• C)It mandates the use of the accumulated benefit method.
• D)It uses service cost rather than normal cost.

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