Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 40

1 As a result of FASB ASU No. 2017-07, the service cost component of net period pension cost (NPPC) should be presented as which component in the statement of comprehensive income?Net periodic pension cost (NPPC).Other comprehensive income.The line item that contains the related compensation cost.The service cost component is now eliminated under FASB ASU No. 2017-07.