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- 2011-7-11
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- 2014-8-6
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job: increase in discount rate decreases interest cost as well (only very rarely can it increase interest cost, if the firm's pension plan is mature)
chuck: you seem to be contradicting yourself. at 6:28 you said "Discount rate has no effect on Actuarial gain/loss" and at 7:05 you said "An actuarial gain/loss can arise from changes in the discount rate assumptions used." |
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发表于 2011-7-13 14:47
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