bdavi77962

Yeah sorry. I pulled that formula from Schweser. I'm using a combo of CFAI materials and Schweser for the exam. THey sometimes write the equations different from the CFAI, but I think it's easiers to understand sometimes.

I think in Schweser they said that you have to do the opposite mathematically because the G/L are unrealized and if you didn't do it that way the whole accounting equation (A=L + OE) would be off. Let me know if you want me to post the example verbatum from the material.

I think the way I'm going to memorize it as they way of your last post.

Funded Status
+ unrecognized actuarial losses (or less gains)
+ unrecognized past service cost
+ unrecognized transition (assets) or liabilites
= Defined Benefit Asset (negative value is a liability)

Are you using any other materials besides the stuff from CFAI??