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Unrecognized prior service cost would be reported on the balance sheet and affect the amount(s) reported for Question 6 If an employer were to account for a defined benefit pension plan on the cash basis, it would be a violation of the Question 7 GAAP for pension plans requires companies with defined benefit pension plans to Question 8 A company's net periodic pension cost (expense) includes all of the following items except Question 9 The expense for other postretirement benefits, such as health care benefits, dental benefits, and eye care benefits, currently is accounted for Question 10 Spoofing is which of the following? Question 11 A risk assessment should: Question 12 The best way to reduce fraud in an e-business environment is to focus on _______? Question 13