there is an ERR (expected rate of return on pension plan assets) in pension
accounting. Anyone knows when the managers set up this rate?
(1)At the beginning of the year?
(2)At the end of the year?
(3)At the beginning of the year but managers may change it at the end of the
year?
Thanks.
p**z 发帖数: 1311
2
hmm...i think this changes when the plan itself is preparing its annual
filing with that ERISA(?) board or as its f/s are being audited. I vote for
#3.lol
what i know though is that the plan usually hire a actuary to calculate the
expected return (for financial reporting purpose). The actuary will have
detail information of the plan portfolio, then match each class of asset
with a somewhat historical return and calculate a mean expected return.
also think that you have to disclose the expected r
