4. Unlike defined-benefit pension plan assets, defined contribution pension plan assets: A. are held by the individual participants in income-producing investment accounts B. are reported in the sponsoring company's financial statements. C. must be invested entirely in the sponsoring company's securities. D. All of the above are true. E. None of the above is true. 5. The International Accounting Standards Board: A. produces accounting rules for many developing and developed countries around the world, except for the United States. B. is expected by some financial experts ultimately to be the single accounting standard-setter for developing and developed countries around the world. C. produces its own authoritative pronouncements, called "IFRS". D. All of the above are true. 19 3 4 % 5 6 7 8