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- 2011-7-11
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Funded status ￡50
Unrecognised prior service cost ￡4000
Net pension asset = ￡4050
Now say you have to adjst for US GAAP
So this would result in:
￡4050 reduction from assets
￡4050 addition to liabilities
￡4000 reduction in equity
Right? |
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发表于 2011-7-13 13:36
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