Final answer:
True, financial statements that adopt the economic resources measurement focus and accrual basis of accounting are required to report the net pension liability as a liability.
Step-by-step explanation:
The statement is true that financial statements using the economic resources measurement focus and the accrual basis accounting must report a liability equal to the net pension liability. This accounting method involves recognizing revenues when they are earned and expenses when they are incurred, regardless of when the cash transactions occur. Therefore, any net pension obligation must be reported as a liability on the financial statements, reflecting the economic resources measurement focus, wherein all assets and liabilities associated with the entity's operations are recorded.