Note section disclosures in the financial statements of a public entity that sponsors a

defined benefit pension plan for its employees are not required to include

A. The components of periodic pension cost.

B. The funded status of the plan.

C. Reclassification adjustments of other comprehensive income for the period.

D. A detailed description of the plan, including employee groups covered.

Which of the following defined benefit pension plan disclosures should be made in a

companys financial statements?

I. The funded status of the plans and the amounts recognized in the balance sheet

The amount of net periodic benefit cost recognized, showing its components

separately

II.

III. A reconciliation of beginning and ending balances of the fair value of plan assets

A. I and II.

B. I, II, and III.

C. II and III.

D. I only.