Which of the following is a category of Pension Reporting?

Employer Reporting is a key category of pension reporting because it pertains to the financial responsibilities and obligations that an employer has regarding its pension plans. This category focuses on how employers recognize, measure, and disclose their pension liabilities and expenses in their financial statements.

Employer Reporting includes the reporting of various components such as the fair value of plan assets, the projected benefit obligation, and the amount of pension expense recognized in a given reporting period. This reporting is critical for ensuring transparency and accountability in how pension plans are managed and funded, as it provides stakeholders with a clear understanding of the employer's financial position concerning pension obligations.

In contrast, other options do not accurately reflect the typical categories of pension reporting as recognized in governmental accounting. Employee Reporting, for instance, would focus on individual employee records rather than the broader financial obligations of the employer. Member Reporting could imply aspects of employee participation in pension plans, while Contribution Reporting may refer to the specific amounts contributed to pension funds but does not encompass the overall financial reporting responsibilities that an employer has. Thus, focusing on Employer Reporting provides the necessary framework for understanding the accountability and transparency that are vital in pension management.