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Pension Accounting
Pension Accounting
Easy
All else equal, if a company increases its assumed discount rate for pension calculations, the most likely effect on its defined benefit obligation (PBO) is:
A
The PBO will decrease
B
The PBO will increase
C
The PBO will remain unchanged
D
The effect depends on the plan's duration
Select an answer to continue
Tags
#pension-assumptions
#discount-rate
#pbo
#present-value
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