Inscrivez-vous ou connectez-vous pour rejoindre votre communauté professionnelle.
a. A liability equal to the undiscounted defined benefit obligation at the end of the reporting period b. An asset equal to the cost of the plan assets at the end of the reporting period c. An asset or liability equal to the difference between the present value of the defined benefit obligation at the end of the reporting period and the fair value of the plan assets at the end of the reporting period d. An asset or liability equal to the difference between the present value of the defined benefit obligation at the end of the reporting period and the cost of the plan assets at the end of the reporting period.
It's Option "C"