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Financial analysts can use select data from a company’s financial statements to derive total periodic pension cost in order to better reflect the company’s true economic pension cost. Which of the following formulas will most accurately calculate a company’s true pension expense? A. Service cost + interest cost + plan amendments – actual return on plan assets. B. Beginning fair value of plan assets + service cost + interest cost – ending fair value of plan assets. C. Service cost + interest cost – actual return on plan assets – benefits paid. |