Schweser's material, especially Practice Exams vol.1 and 2 are really something. I highly recommend to buy them.
http://www.schweser.com/cfa/
Saturday, June 4, 2011
Thursday, June 2, 2011
Pension Liability Recognized
Pension Liability Recognized (under SFAS(*) No.158)
= Ending pension obligation (PBO) - Ending pension assets without any adjustments for unrecognized amounts
(*)Statements of Financial Accounting Standards (SFAS) - US GAAP
= Ending pension obligation (PBO) - Ending pension assets without any adjustments for unrecognized amounts
(*)Statements of Financial Accounting Standards (SFAS) - US GAAP
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