Which of the following information should be disclosed by a company providing healthcare benefits to its retirees?

I. The assumed healthcare cost trend rate used to measure the expected cost of benefits covered by the plan
II. The accumulated postretirement benefit obligation (APBO)

Explanation: Employers’ disclosures about pensions and benefits include the assumed healthcare cost trend rate used to measure the expected cost of benefits covered by the plan and the accumulated postretirement benefit obligation (APBO).

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Which of the following information should be disclosed by a company providing healthcare benefits to its retirees? I. The assumed healthcare cost trend rate used to measure the expected cost of benefits covered by the plan II. The accumulated postretirement benefit obligation (APBO)

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Which of the following information should be disclosed by a company providing healthcare benefits to its retirees?

I. The assumed healthcare cost trend rate used to measure the expected cost of benefits covered by the plan
II. The accumulated postretirement benefit obligation (APBO)