Question 21 1. "(3 points) When a company a accounted for? (1014)" n d a pension plan, how should the change in the estimated pension obligation be It should be reported as an expense in the period of the amendment. It should be recorded in other comprehensive income. It should be treated as a prior period adjustment There is not enough information provided to answer this question > points Question 22 1. "(3 points) What does FASB call the process of examining and reducing, when necessary, the balance in the Accumulated Other Comprehensive Income - Actuarial Gain Loss account? (10 15) 1: Corridor smoothing C Expense accounting Amortizing the balance C Uwading the Unwinding the discount 5 points points Question 23 stien 23 1. (3 points) How does FASB refer to process of recording interest expense to adjust the net preseat value of a projected benefit obligation to its actual value? (10 12) Accruing interest Unwinding the discount Recording interest payable Matching expenses and revenues