CFA论坛 - Powered by Discuz! Board

标题: Pension Liability on B/S [打印本页]

作者: ba736 时间: 2011-7-11 19:57 标题: Pension Liability on B/S

B/S SFAS 87 IAS 19

$m
Funded Status (112)
Acturial Gain (108)
Amortization of gain 21.6
--------------------------------------------
Balance Sheet Liability (198.4)

Why is acturial gain of 108 recorded as a negative number instead of a positiv number?
Thanks.

作者: flyinggirl 时间: 2011-7-11 19:57

i actually always work the other way - B/S liability to funded status (it's easier to remember and makes more sense)

B/S Liability (198.4)
Acturial gain will reduce that liability 108
amortization of gain will increase that liability (21.6)

funded status = (112)

if you can remember this - then you can always work from funded status to B/S.

hope this helps

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