A是啥意思？

问题如下：

Question Under US GAAP, for defined-benefit plans, which of the following items is reported as profit and loss?

选项：

A.Interest expense accrued on the beginning pension obligation in the period incurred. B.Actuarial gains and losses in the current period. C.Past service costs in the period they arise.

解释：

Solution

A is correct. Interest expense accrued on the beginning pension obligation is recognized as profit or loss in the period incurred.

B is incorrect because actuarial gains and losses are recognized in other comprehensive income in the period in which they occur and then amortized into pension expense over time.

C is incorrect because past service costs are recognized in other comprehensive income in the period in which they arise and then subsequently amortized into pension expense over the future service period of the employees covered by the plan.