All of the following are relevant policy disclosures suggested by the AcSB except:
A) a reconciliation of relevant pension amounts.
B) amount of pension expense for the period, broken down by component.
C) the number of employees.
D) a reconciliation of the defined benefit obligation from the beginning to the end of the year.
E) changes to reserves and other comprehensive income if any.

Question

Quizplus · Accepted Answer

All of the other options listed (A, B, D, and E) are suggested policy disclosures for pension plans by the AcSB. The number of employees, while important for understanding the makeup of the plan, is not necessarily a key disclosure for policy purposes.

All of the Following Are Relevant Policy Disclosures Suggested by the AcSB