Which of the Following Is Not a True Statement Concerning

Which of the following is not a true statement concerning the accounting for superannuation costs by employers under a defined benefits plan?

A) The intention of the employer is to ensure that the plan can meet its agreed benefits as they fall due
B) When an employee is paid under the superannuation plan, the payment is treated as an expense
C) The performance of the plan has a direct effect on the statement of financial position of the employer
D) All are true statements