Choose the Correct Statement Concerning Pensions (Defined Benefit)and Other Post-Employment

Choose the correct statement concerning pensions (defined benefit) and other post-employment benefits.

A) Other post-employment benefits payments are more difficult to predict than are pension payments.
B) The entire other post-employment benefits obligation must be recognized in the balance sheet whereas, in most cases, the pension obligation is not.
C) Pension expense has six components; other post-employment benefits expense has only five components.
D) Only pensions require a reconciliation of funded status to be disclosed.