Australian Accounting Standard AAS 25 'Financial Reporting by Superannuation Plans' requires that,wherever possible,the amount recorded for accrued liabilities of a defined benefit superannuation plan:

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According to AAS 25, the amount recorded for accrued liabilities of a defined benefit superannuation plan should be measured in present value terms using an appropriate, risk-adjusted discount rate. This ensures that the recorded liability reflects the actual value of future benefit payments, taking into account the level of risk associated with the plan and the expected return on plan assets. Therefore, option D is the best choice. Option A is incorrect because it incorrectly suggests that all contributions must be included, while option B is incorrect because it emphasizes the use of a published discount rate without considering risk. Option C is also incorrect because it excludes the impact of future obligations and assumes that tax and sundry liabilities are equal to one another.