Disclosures associated with payroll include:
A) underfunded pension liability.
B) share based payments.
C) other comprehensive income.
D) All of the above.

Question

Quizplus · Accepted Answer

All of the options listed (underfunded pension liability, share based payments, and other comprehensive income) can be associated with payroll disclosures.

Underfunded pension liability may be reported in payroll disclosures because it affects the company's overall compensation expenses, and ultimately impacts the company's financial position.

Share-based payments, such as stock options or restricted stock units, are also a type of compensation that may be reported in payroll disclosures.

Lastly, other comprehensive income may be reported in payroll disclosures if it relates to pension plan adjustments or other benefits.

Disclosures Associated with Payroll Include