In Government-Wide, Proprietary Fund, and Fiduciary Fund Financial Statements, Most

Multiple Choice

In government-wide, proprietary fund, and fiduciary fund financial statements, most employers must report a net pension liability equal to

A) The difference between their total pension liability and the related pension plan fiduciary gross position.
B) The difference between their total pension liability and the related pension plan fiduciary net position.
C) The difference between their total pension liability and the related pension plan fiduciary total position.
D) The difference between their total pension liability and the related pension plan actuarial cost.