USGAAP Defines the Primary Measurement of the Pension Liability of the Pension

question 84

Multiple Choice

U.S.GAAP defines the primary measurement of the pension liability of the pension plan as the _____the _____ of the amount the pension plan expects to pay to employees during retirement based on accumulated service but using the level of salary expected to serve as a basis for computing pension benefits.

• A)projected benefit obligation; future value
• B)projected benefit obligation; present value
• C)actual benefit obligation; present value
• D)actual benefit obligation; future value
• E)actual benefit obligation; expected value

---

Definitions:

Room Lighting

The arrangement and type of lighting sources in a space, affecting visibility, mood, and aesthetic appeal.

Dependent Variable

The variable in an experiment that is expected to change in response to manipulations of the independent variable.

Experimental Research Design

A scientific method in which variables are manipulated and controlled to establish cause-and-effect relationships between them.

Ethical

Concerned with or relating to ethics or the standards of right and wrong behavior.