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Basic Question 2 of 17
Aggressive pension-related rates assumptions include:
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.
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.
User Contributed Comments 1
| User | Comment |
|---|---|
| jkc2007 | aggressiveness ito reducing pension exp or pbo. |
I am happy to say that I passed! Your study notes certainly helped prepare me for what was the most difficult exam I had ever taken.
Andrea Schildbach
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.