Why should I choose AnalystNotes?

Simply put: AnalystNotes offers the best value and the best product available to help you pass your exams.

Find out more

Basic Question 1 of 17

A lower rate of compensation increase:

A. increases the ABO.
B. decreases the ABO.
C. does not affect the ABO.
Check Answer Next Q Print

User Contributed Comments 4

User Comment
mazen1967 why
yxten1 ABO does not consider future salary increment.
sjurrens only PBO
dream007 "accumulated"
You need to log in first to add your comment.
I was very pleased with your notes and question bank. I especially like the mock exams because it helped to pull everything together.
Martin Rockenfeldt

Martin Rockenfeldt

Learning Outcome Statements

explain and calculate how adjusting for items of pension and other post-employment benefits that are reported in the notes to the financial statements affects financial statements and ratios;

interpret pension plan note disclosures including cash flow related information;

CFA® 2025 Level II Curriculum, Volume 2, Module 11.