Question

Which of the following disclosures of pension plan information would not normally be required?

A. Changes in the fair value of plan assets.
B. Details about significant assumptions used in accounting for the pension plan.
C. Contributions made by the employer to the pension plan.
D. Names of individual employees covered by the pension plan.

Answer 1

The disclosure of the names of individual employees covered by the pension plan would not normally be required.

Step-by-step explanation:

The disclosure of the names of individual employees covered by the pension plan would not normally be required. While other disclosures such as changes in the fair value of plan assets and details about significant assumptions used in accounting for the pension plan are typically required, disclosing the names of individual employees is not common practice.