标题: FRA 2 - Pensions [打印本页] 作者: Walex 时间: 2011-7-11 20:10 标题: FRA 2 - Pensions
Im getting confused with "unrecognized prior service costs" and "unrecognized actuarial gains and losses" with unamortized.. or are they the same thing?
both of them ARENT capitalized right because they are supposed to 'footnote fake capitalized' no?作者: ryanlb 时间: 2011-7-11 20:10
I think both mean the same thing for all practical purposes.
And if i can recall correctly, 'Unrecognized' is used with 'Prior costs/benefits' and 'Unamortized' is used with 'Acturial gains or losses'.作者: huangxiaoxie 时间: 2011-7-11 20:10
i think actuarial gains refer to changes resulting from changes in actuarial assumptions e.g discounts rates, wage growth rate etc
while prior service is from change in pension policy e.g. more contributions from the employer e.t.c作者: RMontgomery 时间: 2011-7-11 20:10
They are not the same and this messed me up too.
In Pension Expense everything you are talking about is an "Amortization": Past service cost benefit / cost or "Amortization" of previous gains & losses etc, "Amortization" of Transition Liability.
In the PBO all of the "A" words all have to come in the Current Period, Actuarial g/l from current period, Past Service cost from Amendment in current period. If they don't say "from the current period they don't go in the PBO.
