努同學(xué)
2024-02-03 10:59這兩個法案規(guī)定了什么具體事項(請從做題的角度解讀一下)
所屬:CFA Level III > Portfolio Management for Institutional Investors 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個回答
Wang助教
2024-02-04 14:33
該回答已被題主采納
同學(xué)你好,
關(guān)于ERISA (The Employee Retirement Income Security Act of 1974), 考點請參考原版書中highlight的部分。
關(guān)于ASC (Accounting Standards Codification) 715, Compensation—Retirement Benefits requires that an overfunded (underfunded) plan appear as an asset (liability) on the balance sheet of the corporate sponsor.
