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| Which of the following statements regarding the U.S. GAAP pension accounting standards is most accurate? A. For most companies, the pension liability will increase while financial leverage may increase or decrease as a result of applying the standard. B. The changes in GAAP now cause U.S. standards to be consistent with the International Financial Reporting Standards (IFRS) for pension plans. C. The balance sheet will now reflect the true economic position of the pension plan, but the income statement will not necessarily reflect a true measure of economic pension expense. |