A net pension asset or net pension liability is equal to the difference between the fair value of plan assets and the expected pension obligation under: —— 财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 9　Financial Reporting and Analysis Inventories, Long-lived Assets, Icome Taxes, and Non-current Liabilities

财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 9　Financial Reporting and Analysis Inventories, Long-lived Assets, Icome Taxes, and Non-current Liabilities

单选题 编号：2689028

1. A net pension asset or net pension liability is equal to the difference between the fair value of plan assets and the expected pension obligation under:

A.IFRS only.
B.U.S. GAAP only.
C.Both IFRS and U.S. GAAP.

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