A company has multiple defined benefit pension plans. A pension asset reported in the statement of financial position represents the amount by which the:.
a. Fair value of plan assets exceeds the projected benefit obligation for the company's overfunded plans.
b. Total fair value of all plans exceeds the total accumulated benefit obligation for all overfunded and underfunded plans.
c. Total fair value of plan assets exceeds the total projected benefit obligation for all overfunded and underfunded plans.
d. Fair value of plan assets exceeds the accumulated benefit obligation for the overfunded plans.
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