Accounting for Pension Expense Components | Intermediate Accounting| CPA Exam FAR| Chp 20 p1

In this session, I discuss components of pension expense. The primary component of pension expense is service cost. Interest Cost. Interest cost represents the interest accumulated on the unpaid balance of the projected benefit obligation as an employee's service time increases. Return on Plan Assets. Pension expense is covered on the cpa exam and intermediate accounting. Farhat Lectures can help understand pension expense.
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