[Comaker]

Thank you for your insigntful fact shared!

Very interesting to know that there is no asset recognied on BS for DB plan 30 years ago.

Now that makes me think that it doesn’t matter if the company is dealing with internal or external party in the DBP and DCP transactions. It is just that the nature of the transaction for DBP is more like an investment, while that for DCP is more of an expense one.

I will happily carry out the exam preparation with this idea 🙂

[Author]

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