标题: Pension presentation, GAAP vs IFRS [打印本页] 作者: Kapie 时间: 2011-7-13 16:29 标题: Pension presentation, GAAP vs IFRS
Understand that pensions can appear better in regards to funded status under IFRS rules than GAAP. But what specifically makes their appearance seem more positive if they're actually underfunded, unrealized G/L, and how is reconciliation with GAAP done for comparrison?
Thanks作者: SFoyil 时间: 2011-7-13 16:29
They appear better funded because there are losses which are 'off balance sheet'.
If the Co has Actuarial gains, then IFRS will appear worse.
Edited 1 time(s). Last edit at Friday, June 3, 2011 at 04:00PM by deepstack31.
