
- UID
- 223430
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- 352
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- 注册时间
- 2011-7-11
- 最后登录
- 2014-8-7
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Here's another way to look at it
Funded Status (FV plan assets- PBO)
+/- Unrecognized deferred (gains) and loses
+ unrecognized past service cost
+/- unrecognized transition (assets) or liabilites
= Net Pension asset(liabilites) reported on balance sheet
losses are added and gains are subtracted because G/L are not recognized immediatley. This will keep the accounting equation in balance. |
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