Yet another qbank question
really? reported pension expense is more sensitive to actuarial assumption changes than PBO?
Which of the following measures is least sensitive to changes in pension plan actuarial assumptions?
A) Reported pension expense.
B) Funded status.
C) Projected benefit obligation (PBO).
Your answer: A was incorrect. The correct answer was C) Projected benefit obligation (PBO).
Reported pension expense is a net (smaller) amount and therefore, is generally quite sensitive to relatively minor changes in actuarial assumptions.
Changing an assumption may have a small effect on the projected benefit obligation (PBO) but may have a much larger effect on the funded status (which is a net pension amount). |
发表于 2013-4-5 23:20
| 