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The Board of Directors of Prime Bank has asked management to make changes in the accounting of its pension plan obligations in order to decrease the reported service cost. Management determines that there are two changes in actuarial assumptions that will result in a lower service cost. Which of the following pairs of changes in actuarial assumptions will best achieve the desired effect? Prime Bank can either: A. decrease the rate of compensation growth or increase the expected rate of return. B. decrease the discount rate or increase the expected rate of return. C. increase the discount rate or decrease the rate of compensation growth. |