Note section disclosures in the financial statements of a public entity that sponsors a defined benefit pension plan for

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Note section disclosures in the financial statements of a public
entity that sponsors a
defined benefit pension plan for its employees are not required
to include
A. The components of periodic pension cost.
B. The funded status of the plan.
C. Reclassification adjustments of other comprehensive income
for the period.
D. A detailed description of the plan, including employee groups
covered.
Which of the following defined benefit pension plan disclosures
should be made in a
company’s financial statements?
I. The funded status of the plans and the amounts recognized in
the balance sheet
The amount of net periodic benefit cost recognized, showing its
components
separately
II.
III. A reconciliation of beginning and ending balances of the
fair value of plan assets
A. I and II.
B. I, II, and III.
C. II and III.
D. I only.