Which statement is NOT true about employers' obligations to provide post-employment benefits in accordance with FASB Statement No. 112?

The statement regarding the obligation to provide post-employment benefits and its connection to GASB 45 is incorrectly identified as not true. Under FASB Statement No. 112, the employer's obligation to provide post-employment benefits is indeed based on certain accounting frameworks and standards, which could be influenced by GASB guidelines, particularly in public sector entities.

Payments of post-employment benefits, according to FASB No. 112, suggest that the obligation arises as employees earn the rights to those benefits over their employment period. The notion that benefits become more accrued to employees over time is true and aligns with the principle of accumulating rights.

Moreover, for an obligation to be recorded in the financial statements, it must meet certain recognition criteria, including that payment of the benefits is deemed probable and the benefits can be reasonably estimated. This establishes a clear basis for recognizing and measuring the employer's obligations.

Thus, the choice about GASB 45 does not accurately represent the essence of FASB Statement No. 112 regarding post-employment benefits, which highlights that the parameters of GASB 45 are not directly applicable to FASB standards, making it the correct answer to the question posed.