微信扫一扫
实时资讯全掌握
|
Peak Productions is a publicly traded company that manufactures consumer electronics products in the U.S. The company has been in operation nearly fifty years, and has a considerable pension plan liability on its financial statements. Peak has a well-deserved reputation among analysts of utilizing aggressive accounting practices with regard to its pension plan. Which of the treatments of the following actuarial assumptions is the best example of aggressive accounting for a pension plan? A. A high calculated projected benefit obligation (PBO). B. A high compensation growth rate. C. A high discount rate. |