Char
2023-07-17 23:48Q124, why need minus expected return 400?
Why excluded actuarial gains? So what’s the formula for this pension expense?
所屬:CFA Level I > Financial Statement Analysis 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個回答
Simon助教
2023-07-18 11:30
該回答已被題主采納
同學(xué),上午好。
actuarial gains是精算假設(shè)改變發(fā)生的利得,被記錄在OCI中(Adjustments for minimum pension liability 養(yǎng)老金負(fù)債調(diào)整)
pension expense=service cost+interest expense-expected return
