- 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
Which of the following is not included in determining the balance of plan assets?
A. Actual return.
B. Contributions made and benefits paid.
C. Expected return.
User Contributed Comments 3
| User | Comment |
|---|---|
| juansaez | Expected return!Why Not Actual Return? |
| volkovv | Expected return is used in calculating pension expense. Actual return is used in calculating balance of plan assets. |
| HenryQ | For pension obligation, use expected return. For pension asset, use actual return. |