試題詳解

9. Taida Inc. maintains a defined-benefit pension plan for its employees. As of December 31, 2019, the fair value of the plan assets is less than the vested benefit obligation. The defined benefit obligation exceeds the vested benefit obligation. In its balance sheet as of December 31, 2019, Taida should report a liability in the amount of the
(A) excess of the defined benefit obligation over the fair value of the plan assets.
(B) excess of the vested benefit obligation over the fair value of the plan assets.
(C) defined benefit obligation.
(D) vested benefit obligation.