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| Which of the following statements regarding the treatment of pension plan amendments under U.S. GAAP standards is most accurate? A plan amendment results in: A. the disclosure in the pension plan footnotes of the nature of the amendment and the projected future financial impact. B. an immediate increase in pension expense equal to the amount of the amendment. C. an unrecognized prior service cost that is amortized over the expected remaining service life of the affected employees. |