The Accounting Parameters Established by GASB Statement No

Multiple Choice

The accounting parameters established by GASB Statement No. 67 require which financial statements to be reported for a defined benefit pension plan?
I. Statement of Plan Net Position
II.Statement of Changes in Plan Net Position
III.Statement of Revenues, Expenses, and Changes in Fund Net Position
IV. Statement of Cash Flows

A) I, III, and IV only.
B) I, and III only.
C) I, II, and IV only.
D) I and II only.