橘同学2022-03-20 10:33:52

Statement 1 An increase in the PVDBO will result in an actuarial loss for the company. Statement 2 The PVDBO measures the present value of future benefits earned by plan participants and includes plan assets. Statement 3 The company should use the expected long-term rate of return on plan assets as the discount rate to calculate the PVDBO.,老师statement1逻辑不是反了吗，应该是精算假设改变导致PBO增长吧