单选题 Does the Financial Accounting Standards Board require firms to disclose information about operating leases and detailed information about defined benefit pension plans in the financial statement footnotes? Operating lease information Defined benefit pension plans ①A. Yes No ②B. Yes Yes ③C. No Yes

A、

A. ①
B、

B. ②
C、

C.③

【正确答案】 B

【答案解析】Both lessees and lessors are required to provide disclosures pertaining to operating leases in the financial statement footnotes. Detailed pension plan information must also be disclosed.