Which of the following is/are not true?

a. U.S. GAAP and IFRS require firms to recognize the cost of retirement benefits (pensions, health care, life insurance) as an expense while employees work, not when they receive payments or other benefits during retirement.
b. Employers often contribute cash to a trust, an entity legally separate from the employer, to fund their retirement obligations.
c. The accounting records of the trust established to fund the retirement obligations are consolidated with the accounting records of the employer.
d. Payments to employees come from both the employer's contributions and investment returns of the trust established to fund the retirement obligations.
e. all of the above


C

Business

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