登录之后可查看解析

B is corrent. For a defined benefit pension plan, the fair value of the plan assets is compared to the projected benefit obligation at the balance sheet date. If the fair value of plan assets is greater than the projected benefit obligation, a pension asset is recognized on the balance sheet. If the fair value of plan assets is less than the projected benefit obligation, a pension liability is recognized. If the defined benefit plan is underfunded by $800,000 (meaning the pension benefit obligation exceeds the fair value of plan assets), and the plan assets increase in value by $500,000, the pension liability will decrease.
A is incorrect because plan assets are not assets of the entity.
C is incorrect because changes in the fair value (if unexpected) affect other comprehensive income through amortization in the event the amount of the change exceeds a corridor.
D is incorrect because changes in the fair value (if unexpected) affect other comprehensive income through amortization in the event the amount of the change exceeds a corridor.