Post Employment Benefits, Financial Statement Analysis CFA II

[Mzovuyo]

Does it have any change in calculation of PlanAssets or PBO at end of period and Periodic pension cost, if annual contributions to the Plan and and benefits earned are paid/credited on first day of each year rather than last day of each year?

What influence does the timing of cashflows has on any calculation metric?

[S2000magician]

@Mzovuyo

Does it have any change in calculation of PlanAssets or PBO at end of period and Periodic pension cost, if annual contributions to the Plan and and benefits earned are paid/credited on first day of each year rather than last day of each year?

Yes.

Think annuity due vs. ordinary annuity.