- CFA Exams
- CFA Level I Exam
- Study Session 5. Financial Reporting and Analysis (1)
- Reading 14. Employee Compensation: Post-Employment and Share-Based
- Subject 2. Accounting for Defined Benefit Plans
CFA Practice Question
Benefits paid ______ PBO and ______ plan assets.
A. decrease, decrease.
B. decrease, increase.
C. increase, decrease.
Explanation: Benefits paid decrease both PBO and plan assets.
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