NON operating pension items? referring, reporting, remember, reading

svgleeson

what are these?

I am referring to Q11 on page 225 book 2 schewser notes 2010. self test for financial reporting and analysis.

reclassifying operating and non-operating pension items? what do they even mean? dont remember reading them in the notes.

maryli

its when you add interest cost to interest expense, add current service cost to non operating items, and add actual return on pension assets to non operating earnings. it is in the CFAI books.