Which accounting statement details the obligations of employers regarding post-employment benefits?

The correct choice discusses FASB Statement No. 112, which specifically addresses the accounting for post-employment benefits other than pensions. This statement requires employers to recognize the cost of these benefits in the period in which the employee provides service, rather than when the benefits are actually paid.

FASB Statement No. 112 established a framework for recognizing the obligations associated with benefits that continue after employment, such as healthcare or life insurance. Employers must estimate the future costs associated with these benefits and account for them on their financial statements, ensuring that the financial impact is reflected accurately, allowing stakeholders to understand the entity's obligations better.

In contrast, while GASB 45 relates to accounting and financial reporting for post-employment benefits in the governmental sector, it does not cover the private sector in the same manner as FASB Statement No. 112. ASC 320 deals primarily with investments in debt and equity securities, which is unrelated to post-employment benefits. FASB ASC 200 provides overarching guidance on the presentation of accounting standards but does not specifically address post-employment obligations directly like FASB Statement No. 112 does. Thus, FASB Statement No. 112 is the most relevant framework for detailing the obligations of employers