Fichas sobre Pensions and Income Tax accounting, creado por Eylin Nunez el 27/06/2015.
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Creado por Eylin Nunez
hace alrededor de 9 años
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Cerrar
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Creado por Eylin Nunez
hace alrededor de 9 años
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Defined benefit plan
Defined contribution plan
Accumulated Benefit Obligation (ABO)
Projected Benefit Obligation (PBO)
Vested
Service Cost
Interest Cost
benefit payments
Projected Benefit obligation (PBO) formula
Plan Assets
Actual return on plan assets
Ending FV of Plan Assets Formula
Net Periodic Benefits
Interest Cost Formula
expected return on plan assets formula
amortization of unrecognized prior service cost formula
Changes in Actuarial assumptions
amortization of existing net obligation/asset at implementation(rare)
pension plan contributions
Net pension gain<loss>
Funded Status
Effective Tax Rate
Attribution Period
