Accountants now have to accrue the cost and record the future obligation for post-employment benefits. In the past, the cost of these benefits was simply recorded as it was incurred (the pay-as-you-go approach). As a manager, explain why you would prefer to continue to use the pay-as-you-go method. What accounting concepts support the change in accounting method from the pay-as-you-go approach to recognizing the future obligation before the employees retire?