- CFA Exams
- CFA Level I Exam
- Topic 3. Financial Statement Analysis
- Learning Module 11. Employee Compensation: Post-Employment and Share-Based
- Subject 3. Analysis of Pension Plan Disclosures
CFA Practice Question
In computing the minimum liability, the employer is allowed to use ______ of the plan assets.
B. the fair value.
C. the less of the expected or fair value.
A. the expected value.
B. the fair value.
C. the less of the expected or fair value.
Correct Answer: B
User Contributed Comments 1
| User | Comment |
|---|---|
| quanttrader | min liab = ABO - fair value of plan assets |