FAR 6 Q 1 B

Under US GAAP amortization of --------------------------------------- is calculated by assigning an equal amount of the cost to the future periods of service of each employee at the date of amendment to the plan.

Under US GAAP amortization of unrecognized prior service cost is calculated by assigning an ----------------------------- to the future periods of service of each employee at the date of amendment to the plan.

Under US GAAP amortization of unrecognized prior service cost is calculated by assigning an equal amount of the cost to the future periods of service of each employee at the --------------------------- to the plan.

Service cost represents the increase in the projected benefit obligation resulting from emploees services rendered during the year

------------------- represents the increase in the projected benefit obligation resulting from emploees services rendered during the year

Service cost represents the ----------------- in the projected benefit obligation resulting from emploees services rendered during the year

Service cost represents the increase in the ------------------------------------resulting from emploees services rendered during the year

Under US GAAP what is the present value of all future retirement payemnts attributed by the pension benefit formula to employee services rendered prior to that date and based on past and current compensation levels only?

what is Accumulated benefit obligation

Under US GAAP the -------------------------------------- is the present value of future retirement payments attributed to the pension benefit formula to employee services rendered prior to a date based on current and past compensation levels.

When using the SIR AGE to work out the net periodic pension cost.  What does SIR AGE stand for

Beginning -------------------------------  x  Discount rate  =  Interest cost

Beginning Projected Benefit Obligation  x  ------------------------  =  Interest cost

Beginning Projected Benefit Obligation  x  Discount rate  =  ----------------------

Beginning -------------------  x  expected rate =  expected return on plan assets

Beginning fair value  x  --------------------- =  expected return on plan assets

Beginning fair value  x  expected rate =  -------------------------------

-------------------------------------  x  expected rate of return = expected raturn on plan assets

Beginning fair value of plan assets  x  ----------------------------- = expected raturn on plan assets

Beginning fair value of plan assets  x  expected rate of return = --------------------------------

Under US GAAP unrecognized pension gain or losses are amortized over the average remaining period if at the beginning of the year the gain or loss exceeds ----- of the greater of the beginning of the year PBO or the beginning of the year market related value of plan assets.

Under US GAAP unrecognized pension gain or losses are ----------------- over the average remaining period if at the beginning of the year the gain or loss exceeds 10% of the greater of the beginning of the year PBO or the beginning of the year market related value of plan assets.

Under US GAAP unrecognized pension --------------------------- are amortized over the average remaining period if at the beginning of the year the gain or loss exceeds 10% of the greater of the beginning of the year PBO or the beginning of the year market related value of plan assets.

Under US GAAP unrecognized pension gain or losses are amortized over the average remaining period if at the beginning of the year the gain or loss exceeds 10% of the greater of the beginning of the year --------- or the beginning of the year ------------------ of plan assets.

Under US GAAP unrecognized --------------------------, unrecognized transaction obligations and unrecognized net gains or losses must be reported in accumulated other comprehensive income, net of tax, until recognized as a component of net periodic pension cost through amortization.

Under US GAAP unrecognized prior service cost, unrecognized ------------------------ and unrecognized net gains or losses must be reported in accumulated other comprehensive income, net of tax, until recognized as a component of net periodic pension cost through amortization.

Under US GAAP unrecognized prior service cost, unrecognized transaction obligations and unrecognized ------------------------ must be reported in accumulated other comprehensive income, net of tax, until recognized as a component of net periodic pension cost through amortization.

Under US GAAP unrecognized prior service cost, unrecognized transaction obligations and unrecognized net gains or losses must be reported in accumulated other comprehensive income, net of tax, until recognized as a component of net periodic pension cost through ---------------------.

What is the service cost

it is the present value of all pension benefits earned by employees in the current year?

Under US GAAP the prior service cost is booked to --------------------------------- and then amortized to the income statement by assigning an equal amount to each future period of service of each employee who is active at the date of the amendment.

Under US GAAP the prior service cost is booked to other comprehensive income and then amortized to the ----------------- by assigning an equal amount to each future period of service of each employee who is active at the date of the amendment.

Under US GAAP the ------------------------ is booked to other comprehensive income and then amortized to the income statement by assigning an equal amount to each future period of service of each employee who is active at the date of the amendment.

Under US GAAP the prior service cost is booked to other comprehensive income and then amortized to the income statement by assigning an ------------------- to each future period of service of each employee who is active at the date of the amendment.