标题: Economic Pension Expension vs. Pension Expense [打印本页] 作者: Flok 时间: 2013-4-22 05:21 标题: Economic Pension Expension vs. Pension Expense
Let me see if I have this correct
So economic pension expense : contributions - (change in funded status, where an increase is positive and a decrease is negative) that same for both IFRS and GAAP
Pension expense: Service cost + Interest Cost + Amortized Prior Service Cost + Amortized gains/ losses - expected ROA for GAAP.
Not sure for IFRS, could someone help? Summer?
