NO.PZ2023081403000096
问题如下：
Q. Penben Corporation has a defined benefit pension plan. At 31 December, its pension obligation is EUR10 million and pension assets are EUR9 million. Under either IFRS or US GAAP, the reporting on the balance sheet would be closest to which of the following?选项：
A.EUR10 million is shown as a liability, and EUR9 million appears as an asset. B.EUR1 million is shown as a net pension obligation. C.Pension assets and obligations are not required to be shown on the balance sheet but only disclosed in footnotes.解释：
B is correct. The company will report a net pension obligation of EUR1 million equal to the pension obligation (EUR10 million) less the plan assets (EUR9 million).
a为什么不对？
