Question : 11.Some theorists argue that the best measure of the employer’s : 1242710

 

11.Some theorists argue that the best measure of the employer’s defined benefit pension plan obligation is the accumulated benefit obligation.

a.Since the accumulated benefit obligation is measured using current salaries, it represents the conservative floor for a company’s pension obligation to its employees.

b.It is consistent with the measurement of pension expense.

c.Since the accumulated benefit obligation is measured using future salaries, it represents the conservative floor for a company’s pension obligation to its employees.

d.The accumulated benefit obligation measures the present value of the amounts that employees will receive from the pension plan once they retire.

12.benefits that are not contingent on the employee continuing in the service of the company are

a.Accumulated benefits.

b.Projected benefits.

c.Benefits earned to date.

d.Vested benefits.

13.The corridor approach

a.Is used to determine how much interest to add to the service cost and amortization of prior service in order to calculate pension expense for the period.

b.Is used to determine the minimum amount of accumulated unamortized net gains or losses that must be amortized during the accounting period.

c.Is used to determine the amount of prior service cost to expense each accounting period.

d.Is use to determine the pension plan’s funded status.

14.What effect did the requirement to replace the minimum liability requirement with the funded status of a pension plan have for underfunded pension plans?

a.Return on assets decreased.

b.There was no effect on return on assets.

c.The debt-to-equity ratios increased.

d.Working capital increased.

15.What effect did the requirement to replace the minimum liability requirement with the funded status of a pension plan have for overfunded pension plans?.

a.Return on assets decreased.

b.There was no effect on return on assets.

c.The debt-to-equity ratios increased.

a.Return on common stockholders’ equity increased.

16.Which of the following is not a difference between defined benefit pension plans and other postretirement benefits (OPBs)

a.Unlike defined benefit pension plan payments, there is no cap on the amount of OPBs benefit to be paid to participants.

b.Unlike defined benefit pension plans, management promises OPBs payments in exchange for current services.

c.Unlike defined benefit pension plans, employees do not accumulate additional OPBs benefits with each year of service.

d.Unlike defined benefit pension plans, OPBs do not vest.

17.The expected postretirement benefit obligation (EPBO) is

a.Similar to the defined benefit pension plan’s projected benefit obligation because it is the obligation attributable to employee service rendered to date.

b.Used to calculate the interest component of OPBs expense before full eligibility is achieved.

c.Recognized over the life expectancy of the employees when most participants are fully eligible to receive benefits.

d.The actuarial present value of the total benefits expected to be paid assuming full eligibility is achieved.

 

 

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