D is corrent because per ASC 710, accrual of compensation for future absences is required if all of the following conditions exist: (1) obligation of employer to compensate employees arises from services already performed; (2) obligation arises from vesting or accumulation of rights; (3) probable payment of compensation; and (4) amount can be reasonably estimated.
B is incorrect because per ASC 710, accrual of compensation for future absences is required if all of the following conditions exist: (1) obligation of employer to compensate employees arises from services already performed; (2) obligation arises from vesting or accumulation of rights; (3) probable payment of compensation; and (4) amount can be reasonably estimated.
C is incorrect because per ASC 710, accrual of compensation for future absences is required if all of the following conditions exist: (1) obligation of employer to compensate employees arises from services already performed; (2) obligation arises from vesting or accumulation of rights; (3) probable payment of compensation; and (4) amount can be reasonably estimated.
A is incorrect because per ASC 710, accrual of compensation for future absences is required if all of the following conditions exist: (1) obligation of employer to compensate employees arises from services already performed; (2) obligation arises from vesting or accumulation of rights; (3) probable payment of compensation; and (4) amount can be reasonably estimated.
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