|
|
|||
| Beginning Balance, PBO | |||
| + service cost each period | |||
| + interest cost on the PBO | |||
| + prior service cost | |||
| (+ or -) gains / losses on PBO
estimate
(occurs when revisions are made to the pension liability estimate) |
|||
| - retirement benefits paid to retirees | |||
| = Ending Balance, PBO | |||
Return
to
pensions
Return
to
topical outline
Return
to Contemporary Accounting Issues