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Pension Accounting
Pension Accounting
Medium
Under US GAAP, actuarial gains and losses that accumulate in AOCI are amortized to pension expense in a given year using the corridor approach. The amortization is triggered when the net cumulative unrecognized actuarial gain or loss exceeds:
A
10% of the greater of the PBO or plan assets at the beginning of the year
B
10% of the PBO at the beginning of the year
C
10% of plan assets at the beginning of the year
D
5% of the greater of the PBO or plan assets
Select an answer to continue
Tags
#corridor-approach
#actuarial-gains-losses
#us-gaap-pension
#aoci-amortization
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