Which of the Following Statements Is INCORRECT

Which of the following statements is INCORRECT?

A) Most pension plan employers report their pension assets or liabilities in the appropriate long-term classifications.
B) An employer with two or more defined benefit plans is required to measure the benefit cost of each plan separately.
C) IFRS specifies how the components of pension benefit costs are to be reported on the income statement.
D) Underlying assumptions, such as how the expected return on plan assets is determined, are required to be disclosed.