Current GAAP Requires That the Financial Statements Issued by a Funding

Current GAAP requires that the financial statements issued by a funding agency for a company's pension plan include all of the following except

A) information about the net assets (at fair value) available for benefits at the end of the plan year
B) a financial statement (on a cash basis) presenting information about the pension payments to retirees
C) a financial statement containing information about the changes during the year in the net assets available for benefits
D) information about the actuarial present value of accumulated plan benefits