结果:找到“pension plan”相关内容19个,排序为按回复时间降序,搜索更多相关帖子请点击“高级”
希望帮忙解释下Defined benefit pension plan及相关概念
9 个回复 - 5628 次查看
在读JFE题为“Pay me now(and later):Pension benefit manipulation before
plan freezes and executive retirement"时,其中涉及的Defined benefit
pension plan不是很理解,可供参考的网络资源也很少。希望坛友就 ...
2018-8-26 21:53 - 李建莹 - 会计与财务管理
一个关于cash balance pension plan的问题
0 个回复 - 1072 次查看
is the crediting rate of cash balance
pension add to the polilcyholder's account at the beginning of the year or the end of year. Also, if the crediting rate is set to an index (ex, 20-yr treasury rat ...
2013-10-26 08:44 - xishuangjian - Forum
[原创]关于Pension Plan对WACC的影响
6 个回复 - 3204 次查看
关于Pension Plan 对WACC的影响,我对Curriculum 和Notes上的例子都不太理解,有以下问题想和大家讨论一下:
2011年Level 3 Schweser Notes, Book 2, p.65, Example 2 中,当增加了Pension Plan之后,对WACC进行了 ...
2011-5-3 19:58 - puty - CFA Level 3 学习群组
Pension plan 的几个问题求解
2 个回复 - 4549 次查看
一、2011CFA level2教材volume 2,第198页第6段,所述如下:
IFRS(IAS19)a defined benefit liability on their balance sheet 等于以下之和:
1)
PV of the DB obligation at the balance sheet date;
2)
...
2011-3-8 18:00 - shulinliu - CFA、CVA、FRM等金融考证论坛
Financial Risk Management for Pension Plans
2 个回复 - 1557 次查看
This book is devoted to modern methodologies of financial riskmanagement of
pension plans, mostly defined benefit
plans. The readeris expected to know basic probability theory and mathematical analysi ...
2009-10-21 14:07 - dcjong108 - Forum