How do Pension Accounting standards address actuarial assumptions, funding obligations, and pension plan assets in measuring and disclosing employee retirement benefits?

A$)$ By ignoring actuarial assumptions and focusing solely on funding obligations

B$)$ By relying on outdated accounting methods for pension plan assets

C$)$ By disregarding the impact of funding obligations on financial statements

D$)$ By requiring disclosure of actuarial assumptions, funding obligations, and pension plan assets