Mind map
Pensions
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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
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- Description
- Mind Map on Pensions, created by cfindleyy on 12/02/2015.
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- cfindleyy
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