Explain the significance of each of the items

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(Pension Terminology) The following items appear on Brueggen Company's financial statements.

1. Under the caption Assets:Pension asset/liability

2. Under the caption Liabilities:Pension asset/liability

3. Under the caption Stockholders' Equity:Prior service cost as a component of Accumulated Other Comprehensive Income.

4. On the income statement:Pension expense.

Explain the significance of each of the items above on corporate financial statements. (Note: All items set forth above are not necessarily to be found on the statements of a single company.) 

Reference no: EM131109923

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