Mindmap
Pensions
Inhalt der Mindmap
Pensions
ABO vs. PBO
- Accumulated Benefit Obligation vsProjected Benefit Obligation-Used for calculation of funded status for Defined Benefit Pension Plans only (ASC 715-30) *PV of benefit obligation, based on expected future salary levels
Actuarial Assumptions
- Weighted Avg Assumptions: 1. Discount Rate 2. Return on invested assets 3. Expected increase in annual compensation
Informationen
- Beschreibung
- Mindmap am Pensions, erstellt von cfindleyy am 12/02/2015.
- Erstellt von
- cfindleyy
- Aufrufe
- 3
- Bewertung
Mehr zu Pension and Postretirement Benefit Accounting