Question 3 15 pts Q13-04-pension: The current pension accounting is based on SFAS87 and SFAS 158. Please choose the item that is not in the pension GAAP. Under the defined benefits plan, employer is taking investment risk the pension asset is recorded when net periodic pension cost is less than amounts the employer has contributed to the plan. O SFAS No. 87 provides a frame of the current pension accounting and defines the following factors: service cost componenet, interest cost, return on plan assets and more. O All of the above are correct