Erstellt von Jessie Coulston
vor mehr als 9 Jahre
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Service Cost
Interest
Changes in the PBO included currently
Changes in the PBO delayed recognition
Losses or (gains) on the PBO
Prior service cost
Changes in plan assets included currently
Changes in plan assets delayed recognition in Income
Return on the plan assets
Losses or gains on the plan assets
Cash contributions
Pension expense
Corridor rule
Nature of pension plans (image)
The fundamental components of a defined benefit pension plan are: (3)
Defined benefit pension plan characteristics
Defined contribution pension plan characteristics
Three different was to measure pension obligation:
Steps to calculate PBO
PBO can change due to:
Plan assets can change due to:
A trustee is usually hired who:
Overfunded
Underfunded
Valuation allowance
Operating loss carryback