Which of the Following Statements Is True About Accounting and Reporting

Multiple Choice

Which of the following statements is true about Accounting and Reporting for Defined Benefit Pension Plans?

A) Financial reporting requirements include two statements and two schedules.
B) The schedules are not included in the Required Supplementary Information immediately after the notes to the financial statements.
C) The schedule of Employer Contributions is only required if the amount of contributions are material.
D) No note disclosures are required.