Which of the Following Is a Requirement Set for Employers

Which of the following is a requirement set for employers under the Financial Accounting Standards Board (FASB) standards?

A) Employers must fund benefits on a pay-as-you-go basis.
B) Benefits must not appear as future cost obligations.
C) Employers should encourage employees to participate in management functions.
D) Financial statements should be made in such a way that outsiders cannot understand them.
E) Employers must set aside the funds they expect to need for benefits to be paid after retirement.