CFA论坛 - Powered by Discuz! Board

标题: [求助]二级FSA - pension reporting - CF/S [打印本页]

作者: shootingstar 时间: 2013-8-19 12:39 标题: [求助]二级FSA - pension reporting - CF/S

pension reporting 在调整cash flow statement的时候，如果出现 over contributed 或者 under contributed, 有一个差额需要在CFO与CFF之间调整，请问这个差额是 employer contribution - economic pension expense 还是 employer contribution - pension expense? 另外，economic pension expense 与 pension expense 的区别是什么？谢谢。

作者: sameeragarwal 时间: 2013-8-19 12:40

是(economic pension expense - employer contribution)(1-tax%)

欢迎光临 CFA论坛 (http://forum.theanalystspace.com/)