Net pension wealth, like the equivalent indicator in gross terms, shows the present value of the lifetime flow of pension benefits. But it also takes account of taxes and contribution paid on retirement incomes. Both figures for pension wealth are expressed as a multiple of individual gross ...
同学你好,这是以前年度的知识点了,本年已经没有这部分要求了,同学了解一下即可,请看以下以前年度讲义截图 这个ceiling是说如果公司的plan asset相对于PBO超过了很多,那计入公司B/S表的net pension asset的值就不能超过一个固定的值ceiling的大小,因为金额过大的或可能会对投资者造成误导——这个ceiling不需要自己算...
gross VS net pension assets/liabilities根据会计准则,养老金是按照净额FS披露的,原因:如果采用资产负债总额披露,较真来说,养老金基金资产本质属于员工,披露在公司的资产负债表不合适,所以采取净额披露,多出的部分可以归属公司资产 相关知识点: 试题来源: 解析 养老金按净额披露的原因在于养老金基金资产属于员工,总额列...
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The employer net pension liability for the Golf City Fire Department increased by $200,000 from Year 1 to Year 2 as a result of a change in the formula used to compute benefits for retiring firemen. The change includes $150,000 of cost attributable to prior service. As a result of this...
退休金成本净额(net periodic pension cost)(美) 企业根据退休金办法,每期所确认的退休金成本。 根据成本与收入配比原则,企业应将退休金给付在职工各服务期间分摊,以计算退休金成本,而不是在职工退休,企业支付退休时才确认退休金成本。 实务中,企业分摊退休金给付的方法主要有两种,即给付法(benefit approach)和成本...
ideas.repec.org nber.org nber.org (全网免费下载) socionet.ru 相似文献 参考文献 引证文献The Economic Effects of Aging in the United States and Japan Chicago: University of Chicago Press, 1997.Hatta, T., and N. Oguchi, 1997. The Net Pension Debt of the Japanese Government, in M. D. Hu...
净值型 货币型 产品代码 产品名称 单位净值 累计净值 净值日期 产品状态 PACa01 平安安益固定收益型养老金产品 1.7763 1.7763 2025-04-21 运作中 PAA007 平安股票优选2号股票型养老金产品 1.9670 1.9670 2025-04-21 运作中 PAA008 平安股票优选3号股票型养老金产品 ...
12. Labor Market Implications of Social Security: Company Pension Plans, Public Pensions, and Retirement Behavior of the Elderly in Japan 295 IV. Public Pension Reform 13. Changing Social Security Survivorship Benefits and the Poverty of Widows 319 14. The Net Pension Debt of the Japanese Gove...