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KNOWLEDGE CHECK

Defined benefit plans
Financial reporting

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* The actuarial present value of accumulated plan benefits and changes therein may be presented in the financial statements as:

A separate statement.

A note to the financial statements.

An addition to the bottom of the statement of net assets available for benefits and the statement of changes in net assets available for benefits.

All of the above.

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KNOWLEDGE CHECK

Defined benefit plans Financial reporting

Defined benefit plans Financial reporting

Check your knowledge on this topic

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Defined benefit plans
Financial reporting

Defined benefit plans
Financial reporting