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)

The correct answer is I and II

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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