I used CPA Exam for Free to supplement for the pension section as there were not many in Wiley's testbank. I noticed that in order to calculate the PBO, the expected return on plan assets was always subtracted rather than the actual return. This is in conflict with Roger's material & the Wiley testbank, which says that the actual return should be deducted. I don't care which one it is, I just need to know for the test! Does anyone have an idea of what it should be?
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