Unrecognized Prior Service Cost Can Be Amortized Based on Which

question 39

Multiple Choice

Unrecognized prior service cost can be amortized based on which of the following methods?

• A) Straight-line method using any systematic rational approach
• B) Straight-line method based on the average remaining service period of the qualified employees
• C) Interest method using the actuary's discount rate
• D) Service method based on the average remaining service period of the qualified employees

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Definitions:

Volcanic Rock

Rock formed from magma erupted from a volcano or solidified on the surface of the earth.

American Psychiatric Association

A professional organization of psychiatrists and other mental health professionals dedicated to promoting mental health, supporting the diagnosis and treatment of mental disorders, and advancing psychiatry through education and research.

Psychological Disorders

Conditions characterized by abnormal thoughts, feelings, and behaviors that cause distress or impair functioning.

Diagnostic and Statistical Manual

A handbook used by healthcare professionals as the authoritative guide to diagnosing mental disorders.