Pension accounting

Is it necessary to remember how the PBO, FV of plan assets and net pension assets are derived for the exam?

im afraid so…

sigh… do you guys have any better way to memorize the formulas? everytime I master it, and it’s gone by the next day

I took last year exam and still remember it showed in the exam book.

that is a tough but not the toughest one i think deriving the forumlas from emerging market part is even harder

monkiii, pls which topic are ureferring to?

I think its the merging market valuation reading from SS 11. Monki please correct me if I am wrong.

I guess they will provide exhibits showing the details.