Which of the following statements about pension plans is correct? (A) Company A has a...

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Accounting

Which of the following statements about pension plans is correct? (A) Company A has a definitive pension plan, and in June of each year The amount is allocated to the employees special account for retirement reserves. The company should measure its determination on a discount basis at the end of each year Benefit obligation (B) When the company implements the definite benefit pension plan, the items that should be recognized in the current profit and loss include: Service cost, pre-service cost, liquidation gains and losses, re-measurement, net interest on benefit liabilities (C) It is determined that the actuarial assumptions of the post-retirement benefit plan should include the probability of the company's future bankruptcy in order to deal with Circumstances where the company may not be able to meet the employees post-retirement benefits due to bankruptcy and liquidation in the future (D) When the company revises its post-retirement benefit plan, its initial service cost does not include the previously assumed salary increase The effect of the difference between the addition and the actual increase on the payment of the welfare obligations of the previous year's services

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