NO.PZ201910090100002105
问题如下：
Based on Azarov’s statement concerning ERISA and ASC 715, which of the following statements is correct?
选项：
A.Maglav is not allowed to terminate the plan.
Maglav can exclude the plan’s service costs from net income.
Maglav’s plan must appear as an asset on Maglav’s balance sheet.
解释：
C is correct.
ASC 715, Compensation—Retirement Benefits requires that an overfunded (underfunded) plan appear as an asset (liability) on the balance sheet of the corporate sponsor. Maglav’s plan is overfunded, so it appears as an asset on Maglav’s balance sheet.
请问助教这一题在讲义的哪一页呀？
