Under International Accounting Standards,the Pension-Related Asset or Liability Is Recognized

Multiple Choice

Under international accounting standards,the pension-related asset or liability is recognized on the balance sheet as the

A) net amount of the difference between the projected benefit obligation and plan assets and the deferred items (prior service cost,deferred pension gain/loss) .
B) difference between the projected benefit obligation and plan assets.
C) difference between the accumulated benefit obligation and plan assets.
D) difference between the vested benefit obligation and plan assets.