Which of the Following Is Not a Required Note Disclosure

question 41

Multiple Choice

Which of the following is not a required note disclosure related to pension plans under FASB ASC Topic 715?

• A) Fair value of plan assets
• B) Actuarial discount rate
• C) Projected benefit obligation
• D) Number of employees covered by the plan

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Definitions:

South Vietnamese President

The head of state of South Vietnam, officially known as the Republic of Vietnam, during its existence from 1955 until its fall to North Vietnam in 1975.

Thieu

Nguyen Van Thieu was a South Vietnamese military officer and political leader who served as president of South Vietnam from 1965 to 1975.

ARVN

ARVN stands for the Army of the Republic of Vietnam; it was the military force of the South Vietnamese government during the Vietnam War.