- CFA Exams
- CFA Level I Exam
- Topic 3. Financial Statement Analysis
- Learning Module 11. Employee Compensation: Post-Employment and Share-Based
- Subject 2. Accounting for Defined Benefit Plans
CFA Practice Question
The unrecognized net gain or loss balance must be amortized when it exceeds 10% of the larger of the
B. beginning projected benefit obligation or the market-related asset value.
C. ending projected benefit obligation or the market related asset value.
A. ending accumulated benefit obligation or the market-related asset value.
B. beginning projected benefit obligation or the market-related asset value.
C. ending projected benefit obligation or the market related asset value.
Correct Answer: B
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