If an employer were to account for a defined benefit pension plan on the cash basis, it would be a violation of the

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Accounting for a defined benefit pension plan on the cash basis would violate the accrual concept, which requires recognition of expenses and obligations when they are incurred, and not just when cash is received or paid. A defined benefit pension plan involves long-term obligations to pay retirement benefits to employees, which must be recognized on an accrual basis.

If an Employer Were to Account for a Defined Benefit