F6 General Cards

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Joens1313
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166563
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F6 General Cards
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2012-08-20 12:51:37
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F6 General Cards
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F6 General Cards
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  1. Under US GAAP amortization of unrecognized prior service cost is calculated by assigning an ------ amount of the cost of the future periods of service of each employee at the date of the amendment to the plan.
    equal
  2. Under US GAAP amortization of unrecognized prior service cost is calculated by assigning an equal amount of the cost of the --------------------- of service of each employee at the date of the amendment to the plan.
    future periods
  3. Service cost represents the ---------------- in the projected benefit obligation resulting from employees services rendered during the year
    increase
  4. Service cost represents the increase in the ---------------------------------- resulting from employees services rendered during the year
    projected benefit obligation
  5. Service cost represents the increase in the projected benefit obligation resulting from ------------------------ rendered during the year
    employee services
  6. The components of ------------------------ is required disclosure
    period pesion cost
  7. The amount of -------------------- prior service cost must be disclosed
    unrecognized
  8. Disclosure showing a detailed description of the plan including -------------------------- covered is required
    employee groups
  9. Under US GAAP the -------------------------- is the present value of future retirement paymetns attributed to the pension benefit formula to employees services rendered prior to a date based on current and past compensation levels.
    accumulated benefit obligation
  10. Under US GAAP the accumulated benefit obligation is the present value of ---------------------------- attributed to the pension benefit formula to employees services rendered prior to a date based on current and past compensation levels.
    future retirement payments
  11. Under US GAAP the accumulated benefit obligation is the present value of future retirement paymetns attributed to the pension benefit formula to employees services rendered prior to a date based on -------------------- compensation levels.
    current and past
  12. ---------------------- is the persent value of all persion benefits earned by company employees in the current year
    service cost
  13. Service cost is the persent value of all -------------------- earned by company employees in the current year
    pension benefits
  14. Interest cost is the interest on the ------------------------------
    projected benefit obligation
  15. --------------------- is the interest on the projected benefit obligation
    interest cost
  16. The ----------------------------------- is the present value of futre retirement payments attributed tot he pension benefit formaula to employee services rendered prior to a date based on current and past future compensation levels.
    Projected benefit obligation
  17. The ------------------------------- is the present value of futre retirement payments attributed tot he pension benefit formaula to employee services rendered prior to a date based on current and past future compensation levels.
    projected benefit obligation
  18. The projected benefit obligation is the ------------------------------------------------------ attributed to the pension benefit formaula to employee services rendered prior to a date based on current and past future compensation levels.
    present value of future retirement payments
  19. The projected benefit obligation is the present value of futre retirement payments attributed tot he pension benefit formaula to employee services rendered prior to a date based on----------------------------------- compensation levels.
    current and past future
  20. Absent any actuarial gains or losses the net pension gain or loss incurred during an accounting period under US GAAP is the difference between the ------------------------------ recorded in net periodic cost and the actual return on plan assets earned during the accounting period.
    expected retrun on plan assets
  21. Absent any actuarial gains or losses the net pension gain or loss incurred during an accounting period under US GAAP is the difference between the expected return on plan assets recorded in net periodic cost and the------------------------------------ earned during the accounting period.
    actual retrun on plan assets
  22. The actual retrun on plan assets is calculated as

    ---------------------------------
    +contributions
    -benefits paid
    +actual return on plan assets
    ---------------------------------------
    =Ending fair value of plan assets
    beginning fair value of plan assets
  23. The actual retrun on plan assets is calculated as

    beginning fair value of plan assets
    +-----------------------
    -benefits paid
    +actual return on plan assets
    ---------------------------------------
    =Ending fair value of plan assets
    contributions
  24. The actual retrun on plan assets is calculated as

    beginning fair value of plan assets
    +contributions
    - --------------------------
    +actual return on plan assets
    ---------------------------------------
    =Ending fair value of plan assets
    benefits paid
  25. The actual retrun on plan assets is calculated as

    beginning fair value of plan assets
    +contributions
    -benefits paid
    + --------------------------------
    ---------------------------------------
    =Ending fair value of plan assets
    actual return on plan assets
  26. The actual retrun on plan assets is calculated as

    beginning fair value of plan assets
    +contributions
    -benefits paid
    +actual return on plan assets
    ---------------------------------------
    =----------------------------------------------
    Ending fair value of plan assets
  27. Under US GAAP unrecognized persion --------------------- are amortized over the average remaining service period if at the beginning of the year the gain or loss exceeds 10% of the greater of the beginning of the PBO or the beginning of the year market related value of plan assets.
    gains or losses
  28. Under US GAAP unrecognized persion gains or losses are amortized over the ------------------------------------ if at the beginning of the year the gain or loss exceeds 10% of the greater of the beginning of the PBO or the beginning of the year market related value of plan assets.
    average remaining service period
  29. Under US GAAP unrecognized persion gains or losses are amortized over the average remaining service period if at the beginning of the year the gain or loss exceeds -----of the greater of the beginning of the PBO or the beginning of the year market related value of plan assets.
    10%
  30. Under US GAAP unrecognized persion gains or losses are amortized over the average remaining service period if at the beginning of the year the ----------------------- exceeds 10% of the greater of the beginning of the PBO or the beginning of the year market related value of plan assets.
    gain or loss
  31. US GAAP requires that all --------------------- (FV plan assets > PBO) pension plans be aggregated and reported as a noncurrent asset
    overfunded
  32. US GAAP requires that all overfunded (FV plan assets > PBO) pension plans be aggregated and reported as a -----------------------------
    noncurrent assets
  33. US GAAP requires that all overfunded (----------------------------------) pension plans be aggregated and reported as a noncurrent asset
    FV plan assets > PBO
  34. US GAAP required that all ---------------------- (FV plan asset < PBO) pension plans be aggregated and reported as a current liability 
    underfunded
  35. US GAAP required that all underfunded (FV plan asset < PBO) pension plans be aggregated and reported as a -----------------------------
    current liability
  36. US GAAP required that all underfunded (------------------------------------) pension plans be aggregated and reported as a current liability 
    FV plan asset < PBO
  37. Under US GAAP unrecognized prior service cost, unrecongnized transition obligations and unrecongnized net gains or losses must be reported in accumulated -------------------------------------------- , net of tax, until recognized as a component of net periodic pension cost through amortization.
    other comprehensive income
  38. Under US GAAP unrecognized prior service cost, unrecongnized transition obligations and unrecongnized net gains or losses must be reported in accumulated other comprehensive income ,-----------------------, until recognized as a component of net periodic pension cost through amortization.
    net of tax
  39. Under US GAAP--------------------- prior service cost, --------------------- transition obligations and ------------------- net gains or losses must be reported in accumulated other comprehensive income , net of tax, until recognized as a component of net periodic pension cost through amortization.
    Unrecognized (all)
  40. Under IFRS remeasurements of the ----------------------------- including remeasurements from actual gains are reported in other comprehensive income and are not reclassified (amortized) to the income statement
    defined benefit liability
  41. Under IFRS remeasurements of the defined benefit liability including remeasurements from actual gains are reported in -------------------------------------- and are not reclassified (amortized) to the income statement
    other comprehensive income
  42. Under US GAAP interest cost included in the net pension cost recognized for a period by an employer sponsering a defined pension plan represents the------------------ in the projected benefit obligation due to the passage of time.
    increase
  43. Under US GAAP interest cost included in the net pension cost recognized for a period by an employer sponsering a defined pension plan represents the increase in the ------------------------------------ due to the passage of time.
    projected benefit obligation
  44. Under US GAAP interest cost included in the net pension cost recognized for a period by an employer sponsering a defined pension plan represents the increase in the projected benefit obligation due to the ----------------------------.
    passage of time
  45. Under IFRS past service is ------------------------ on the income statement in the period of the amendment
    recognized
  46. Under IFRS past service is recognized on the income statement in the --------------- of the amendment
    period

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