刷同學(xué)
2023-08-10 22:25Q2,What was the most likely cause of the actuarial gain reported in the reconciliation of the projected benefit obligation for the year ended 20X8?我感覺它問的是“表中數(shù)據(jù)”,exhibit 1 里應(yīng)該是一個(gè)actuarial loss(-1932)啊
所屬:CFA Level II > 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(gè)回答
Nicholas助教
2023-08-14 16:24
該回答已被題主采納
同學(xué),下午好。
因?yàn)楸眍^是負(fù)債,Reconciliation of Projected Benefit Obligation
因此損失為加項(xiàng),而利得為減項(xiàng)。
加油,祝你順利通過考試~
