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That first part your talking about happens after getting the funded status.
IFRS is PBO-PA=FS -unrealized gains and losses is whats reported on the BS for IFRS. Doesn’t relate to economic pension expense.
Gaap reports FS, IFRS subtracts all the assumptions out before listing on the bs
Economic pension exp is the same. |
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发表于 2013-3-31 13:13
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