Which of the Following Disclosures Are Required by GAAP for OPEBs

question 67

Multiple Choice

Which of the following disclosures are required by GAAP for OPEBs?

• A) the assumed healthcare cost trend rates
• B) the amounts of securities included in the plan assets
• C) the types of securities included in the plan assets
• D) All of these answer choices are required

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Definitions:

Positive Affirmations

Short, powerful statements aimed at encouraging a positive mindset and self-belief.

Coping Skill

Techniques or strategies used by individuals to manage stress, navigate difficult situations, or deal with emotional challenges.

Defense Mechanism

Psychological strategies unconsciously used to protect a person from anxiety arising from unacceptable thoughts or feelings.

Rationalization

To explain on rational grounds, to devise plausible explanations for one’s acts.