Actuarial assumptions hold immense importance while planning for pension obligations. There is a complete reading in CFA Level II Curriculum regarding pension obligations. Is it due to false actuarial assumptions the AMR corporation deciding to deny termination of pension plans or due to other conservative or aggressive accounting measures taken by the management? Read the article and try figuring it out.
http://www.tulsaworld.com/business/article.aspx?subjectid=45&articleid=20120215_45_E1_Retire964111
http://www.tulsaworld.com/business/article.aspx?subjectid=45&articleid=20120215_45_E1_Retire964111
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