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Which of the Following Statements Regarding Postretirement Benefits Other Than

Question 59

Multiple Choice

Which of the following statements regarding postretirement benefits other than pensions is true?


A) A liability for postretirement benefits other than pensions is not required to be reported on the balance sheet.
B) The interest component of the net postretirement benefit expense is based on the accumulated postretirement benefit obligation (APBO) .
C) The interest component of the net postretirement benefit expense is based on the expected postretirement benefit obligation (EPBO) .
D) An intangible asset for other postemployment benefits (OPEB) is required to be reported on a company's balance sheet.

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