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 UID223266 帖子275 主题124 注册时间2011-7-11 最后登录2016-4-16 
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Economic Pension Expension vs. Pension Expense 
| Let me see if I have this correct So economic pension expense : contributions - (change in funded status, where an increase is positive and a decrease is negative) that same for both IFRS and GAAP
 Pension expense: Service cost + Interest Cost + Amortized Prior Service Cost + Amortized gains/ losses - expected ROA for GAAP.
 Not sure for IFRS, could someone help? Summer?
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