Which of the Following Statements About Pension Trust Fund Accounting

Multiple Choice

Which of the following statements about Pension Trust Fund accounting and reporting requirements is true?

A) A Statement of Cash Flows must be presented for each Pension Plan Trust Fund.
B) Actuarial information is not reported in the fiduciary fund financial statements.
C) Debt investments are not reported at amortized cost.
D) Pension plan capital assets are reported at historical cost but are not depreciated.