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Pension Expense on Income Statement IFRS vs USGAAP

May 28, 2017
IFRS USGAAP
+ Current Service Cost
+ Past Service Cost
+ Discount Rate * (Beginning PBO – Beginning Plan Assets)
+ Current Service Cost
+ Amortization of Past Service Cost
+ Interest Cost (= Discount Rate * Beginning PBO)
– Expected Return on Plan Assets (= Expected Rate of Return * Beginning Plan Assets)
+/- Amortization of Actuarial Gains / Loses
Pension Expense on Income Statement Pension Expense on Income Statement
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One Comment
  1. This way of breaking down the elements was taken from this thread: https://www.analystforum.com/forums/cfa-forums/cfa-level-ii-forum/91342879

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