请问解析里面

问题如下：

Loris is planning on reviewing the financial statements of Atlantic Preserves, Inc., in the next few days. The company has recently signed a new collective agreement with its workers, and he is interested in seeing how the company’s employment costs have been affected. The company prepares its financial statements in accordance with U.S. GAAP, and the new collective agreement becomes effective January 1, 2012.

Paul extracts portions of the new collective agreement related to the pension plan and mentions to Loris that there have been two changes related to the plan:

1.The benefit formula has been changed to 1.75% x Final year’s salary x Number of years of service under the plan. Previously, the same formula was employed but a factor of 1.65% had been used.

2.The vesting period has been changed from four years to three years.

Paul makes the following two comments about these changes to the pension plan:

1.The new formula will have a big impact on income because the past service costs that arise will be expensed immediately.

2.The change to a shorter vesting period will give rise to an actuarial gain.

Loris responds, “Any unamortized past service costs that arise will be reported in other comprehensive income and will be part of the determination of the net pension liability or asset.”

Regarding Loris and Paul’s discussion about the changes in the pension plan arising from the new collective agreement, which comment is most accurate?

选项：

Loris’ response

Paul’s first comment

Paul’s second comment

解释：

A is correct. Loris’ response is most accurate. Past service costs arise because of the enrichment of the pension benefit to be received under the plan. Under U.S. GAAP, any unamortized past service costs will be reported in other comprehensive income and will be part of the determination of the net pension liability or asset. Under IFRS, the past service costs are recognized as an expense in the income statement.