FAR 6 HW Q A

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Author:
Joens1313
ID:
224171
Filename:
FAR 6 HW Q A
Updated:
2013-06-17 16:11:50
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FAR HW
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FAR 6 HW Q A
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  1. What does SIR AGE stand for, and what does it help with
    it helps calculate the pension expense under US GAAP. stands for the following

    • S - Current Service Cost
    • I - Interest Cost
    • R - Return on Plan Assets

    • A - Amortization of Prior Service Cost
    • G - Gains and Losses
    • E - Amortization of Exsisting Net Obligations or net asset.
  2. If the Projected Benefit Obligation exceeds theĀ ----------------- of the pension plan assets the pension plan is under funded.
    fair value
  3. If the Projected Benefit Obligation exceeds the fair value of the pension plan assets the pension plan is -------------------.
    under funded

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