C is corrent. ASC Topic 715 provides a list of disclosures which must be provided by employers sponsoring a defined benefit pension plan. Both the amount of unrecognized prior service cost and the fair value of plan assets are among the required disclosures. A is incorrect. ASC Topic 715 provides a list of disclosures which must be provided by employers sponsoring a defined benefit pension plan. Both the amount of unrecognized prior service cost and the fair value of plan assets are among the required disclosures. B is incorrect. ASC Topic 715 provides a list of disclosures which must be provided by employers sponsoring a defined benefit pension plan. Both the amount of unrecognized prior service cost and the fair value of plan assets are among the required disclosures. D is incorrect. ASC Topic 715 provides a list of disclosures which must be provided by employers sponsoring a defined benefit pension plan. Both the amount of unrecognized prior service cost and the fair value of plan assets are among the required disclosures.
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