Liabilities of a defined benefit pension plan for benefits and refunds are reported in a state or local government's fiduciary fund financial statements using the I. Economic Resources Measurement focus II. Current financial resources measurement focus III. Accrual Basis IV. Modified accrual basis

Liabilities of a defined benefit pension plan for benefits and refunds are reported in a state or local government's fiduciary fund financial statements using the
I. Economic Resources Measurement focus
II. Current financial resources measurement focus
III. Accrual Basis
IV. Modified accrual basis




a) I and III
b) II and IV
c) I and IV
d) II and III







Answer: A


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