Why do the fundamental nancial statements (statement of duciary net position and statement of changes in duciary net position available for benets) of a pension plan provide in adequate information to assess the plans funding status Where would a statement user look for more comprehensive informati...

The fundamental financial statements provide information only on plan ...

Why do the fundamental nancial statements (statement of duciary net position and statement of changes in duciary

Question:

Why do the fundamental ﬁnancial statements (statement of ﬁduciary net position and statement of changes in ﬁduciary net position available for beneﬁts) of a pension plan provide in adequate information to assess the plan’s funding status? Where would a statement user look for more comprehensive information?