CFA Practice Question

There are 334 practice questions for this study session.

CFA Practice Question

Aggressive pension-related rates assumptions include:

I. high discount rate.
II. low discount rate.
III. high rate of compensation growth.
IV. low rate of compensation growth.
V. higher assumed rate of return on plan assets.
VI. lower assumed rate of return on plan assets.
Correct Answer: I, IV and V

These assumptions improve the reported status of the pension plan.

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User Comment
jkc2007 aggressiveness ito reducing pension exp or pbo.
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