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Author Question: Additions reported in the statement of changes in plan net position of a pension plan commonly ... (Read 105 times)

2125004343

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on: Jul 5, 2018
Additions reported in the statement of changes in plan net position of a pension plan commonly include all of the following except
 
  A. Actuarial gains from revision of actuarial assumptions.
  B. Employer contributions.
  C. Net appreciation in the fair value of investments.
  D. Employee contributions.

Question 2

In order to recognize a debt service payment that comes due in the next fiscal year as an expenditure in the current fiscal year, which of the following conditions need not hold true?
 
  A. The payment must come due early (not more than one month) in the next fiscal year.
  B. Resources to make the payment need to have been raised in the current fiscal year to make the payment.
  C. The resources for the payment need to be transferred to the appropriate Debt Service Fund.
  D. The payment must be for interest only; principal payments do not qualify for this early recognition.


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harveenkau8139

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Reply #1 on: Jul 5, 2018
Answer to Question 1

A

Answer to Question 2

D


2125004343

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Reply 2 on: Jul 5, 2018
Thanks for the timely response, appreciate it

adf223

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Reply 3 on: Yesterday
Wow, this really help

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