Which of the Following Is $\underline{not}$ A True Statement Regarding SFAS No

Multiple Choice

Which of the following is $\underline{not}$ a true statement regarding SFAS No. 35?

A) It established accounting standards for the measurement and reporting of plan assets and plan obligation.
B) It was a landmark standard because it defined the pension plan as a new entity, separate, and distinct from the sponsoring company.
C) It defined plan obligations as accumulated benefits, both vested and unvested.
D) It required information about the sponsor's obligations to be reported as a note in the sponsor's financial statements.