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Computing the interest component of pension expense

Q1. Please explain actuarial assumptions and give examples.

Q2. Please explain a defined benefit plan

Q3 In computing the interest component of pension expense, what interest rate may be used?

Q4. Please explain the difference between service cost and prior service cost

Q5. What is the formula for actual return on plan assets. Also, explain when does a gain or loss occurs in plan assets.

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HR Management: Computing the interest component of pension expense

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