- This topic has 1 reply, 2 voices, and was last updated 1 year ago by
Stephen Widberg.
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
ACCA Webinars: How to earn marks in Strategic Professional Exams. Learn more >>
20% off BPP Books for ACCA & CIMA exams - Get BPP Discount Code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › post-employment benefits based on final salary
sir if the benefits payable are linked to final salaries then how does that create a potential plan deficit?
If liabilities of plan at any point time are less than its assets – i.e. if the company has not made enough contributions to the plan.
In pension questions, you are not the actuary, so all we have to do is copy the numbers into P&L, SFP or OCI