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- UID
- 223460
- 帖子
- 322
- 主题
- 9
- 注册时间
- 2011-7-11
- 最后登录
- 2014-8-7
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| Agree with the logic above. However, Example 1 of p. 200 in Volume 2 does not including the transition liability in the adjustment like you have described above. According to your logic they should report a Pension Asset of $492 (inclusive of transition liability) instead of $492. |
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发表于 2011-7-11 19:38
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