- 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
A lower rate of compensation increase:
B. decreases the ABO.
C. does not affect the ABO.
A. increases the ABO.
B. decreases the ABO.
C. does not affect the ABO.
Correct Answer: C
User Contributed Comments 4
| User | Comment |
|---|---|
| mazen1967 | why |
| yxten1 | ABO does not consider future salary increment. |
| sjurrens | only PBO |
| dream007 | "accumulated" |