标题: NON operating pension items? [打印本页] 作者: svgleeson 时间: 2011-7-11 19:27 标题: NON operating pension items?
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.作者: maryli 时间: 2011-7-11 19:27
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.
