Why is accounting for short-term employee benefits generally a straightforward process?

Why is accounting for short-term employee benefits generally a straightforward process?
A . Because no actuarial assumptions are required to measure the obligation or cost and there is no possibility of any actuarial gain or loss
B . Because short-term employee benefit obligations are measured on a discounted basis
C . Because short-term employee benefits are not provided in exchange for the service of the employee
D . Because the employer is required to incorporate actuarial assumptions into measurement of the obligation and the expenses

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Answer: A