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- 帖子
- 321
- 主题
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- 注册时间
- 2011-7-11
- 最后登录
- 2014-7-31
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Yes, the formula is the same except under U.S.GAAP the 'Amortisation of transition (asset)/liability is to be added in exceptional cases, however I would rather omit this. And of course the actuarial assumptions can cause differences in the DB pension expense.
On p.209 of the FRA curriculum there is a useful summary table on this topic. |
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发表于 2011-7-13 13:20
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