返回列表 发帖
deep2002 Wrote:
——————————————————-
You don’t add actuarial G/L, economic expense is
just:
Interest cost + Service cost - Actual Return on
Plan assets

Ref: 2008 secret sauce
No, you do add the actuarial gain/loss to arrive at economic pension expense (see the schweser exam 2pm question)

TOP

返回列表