An entity has a defined benefit pension plan for which the projected benefit obligation (PBO) exceeds the fair value of plan assets. Which section of the authoritative literature describes whether to record an asset or liability and the amount of the asset or liability when the pension plan's PBO exceeds its fair value of plan assets? Enter your response in the answer fields below. Unless specifically requested, your response should not cite implementation guidance. Guidance on correctly structuring your response appears above and below the answer fields. Type the topic here. Correctly formatted FASB ASC topics are 3 digits. FASB ASC Some examples of correctly formatted FASB ASC responses are 205-10-05-1,323-740- $25-1,260-10-60-1A,715-30-35-95,820-10-35-16BB,810-10-55-205AE,815-10-50-4EEE, and 815-10-50-4EEEE.