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July 8, 2020 at 5:17 pm
Wheres the lecture?
April 28, 2020 at 4:44 pm
Return on plan assets = 4, interest = 6.25% =>Asset (c/f) = 64 =>Liability(c/f) = 119 Interest on plan liability= 7.44
Assume that no cash paid in/out.
Net Obligation b/f (48) Interest expense (7.44) Return on Asset 4 Remeasurement loss (3.56)
Net obligation c/f (55)
February 23, 2019 at 6:04 pm
thank you for a great easy to follow lecture
January 10, 2019 at 9:09 am
TC has a defined benefit pension plan and prepares financial statements to 31 March each year. The following information is relevant for the year ended 31 March 20X3: 1. The net pension obligation at 31 March 20X3 was $55 million. At 31 March 20X2, the net obligation was $48 million, comprising the present value of the plan obligation stated at $100 million, together with plan assets stated at fair value of $52 million. 2. The discount rate relevant to the net obligation was 6.25% and the actual return on plan assets for the year was $4 million.
can you tell me what to do with the actual return on plan assets?
February 12, 2019 at 6:44 am
Net Obligation b/f (48) Interest expense (6.25) Return on Asset 4 remeasurement loss(4.75) bal fig
SPL: Interest expense (6.25) Return 4
OCI: remeasurement loss (4.75)
For the return: Dr Pension Asset 4 Cr Interest income 4
April 28, 2020 at 4:45 pm
Net obligation c/f (55
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