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- 2011-7-11
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- 2014-8-7
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An actuarial gain/loss can arise from changes in the discount rate assumptions used. PBO will decrease if your discount rate increases and vice versa. Under GAAP you have to amortize the actuarial deferred gain/loss.
There are 3 inputs that can cause an actuarial gain/loss:
Changes to discount rate
Rate of compensation increase
Actual vs. Expected return on assets |
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发表于 2011-7-13 14:47
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