Which of the Following Is Not an Element of Pensions

question 19

Multiple Choice

Which of the following is not an element of pensions and other postemployment benefits that is difficult to estimate?

• A)Projected lifetime of former employees that will receive a pension.
• B)The future earnings of employees prior to retiring for defined benefit plans.
• C)Long-term interest rates to discount future costs back to present value.
• D)Current amounts earned on pension plan assets.

---

Definitions:

December 31

Refers to the last day of the year, often associated with the end of the fiscal year for many companies.

Statement Of Retained Earnings

A financial report summarizing the changes in retained earnings for a specific period.

December 31

December 31 is the last day of the year in the Gregorian calendar, often associated with closing the annual accounting period for businesses.

Board of Directors

A group of elected or appointed members who jointly oversee the activities of a company or organization.