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intermediateaccttestbankch20.doc

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CHAPTER 20 ACCOUNTING FOR PENSIONS AND POSTRETIREMENT BENEFITS IFRS questions are available at the end of this chapter. TRUe-FALSe—Conceptual Answer No. Description F 1. Funded pension plan. T 2. Qualified pension plans. F 3. Defined-contribution plan liability. T 4. Defined-benefit plans. T 5. Vested benefit obligation. F 6. Accumulated benefit obligation. F 7. Definition of service cost. T 8. Definition of interest cost. F 9. Recognizing accumulated benefit obligation. T 10. Pension Asset /Liability balance. F 11. Plan amendment and projected benefit obligation increase. F 12. Years-of-service amortization method. T 13. Expected return and actual return. F 14. Unexpected gains and losses. T 15. Accumulated OCI (G/L) account and the corridor. F 16. Amortization of net gains and losses. T 17. Recording prior service cost. F 18. Reporting accumulated OCI (PSC) on the balance sheet. F 19. Other comprehensive income (PSC) and net income. T 20. Reconciliation of PBO and fair value of plan assets. Multiple Choice—Conceptual Answer No. Description d 21. Factors considered by actuaries. c 22. Process of funding a pension plan. d 23. Accounting problems in pension plans. c 24. Nature of a defined-contribution plan. b 25. Nature of a defined-benefit plan. b 26. Defined-contribution plan characteristics. a 27. Accounting for a defined-benefit plan. c 28. Pension obligation measurement using future salaries. a 29. Definition of accumulated benefit obligation. a 30. Projected benefit obligation as a measure of pension obligation. d 31. Alternative measures of the pension obligation. d 32. Characteristics of vested benefits. d 33. Pension funding and pension expense recognition. a 34. Components of pension expense. c 35. Service cost calculated using future compensation levels. b 36. Settlement interest rates. Multiple Choice—Conceptual (cont.) Answer No. Description a 37. Nature of plan assets. b 38. Definition of actual re