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Se declara un pasivo por pensiones cuando: A.. la obligacin por beneficios proyectada...

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Accounting

Se declara un pasivo por pensiones cuando:

A.. la obligacin por beneficios proyectada excede el valor razonable de los activos del plan de pensiones. B. la obligacin por beneficios acumulados es menor que el valor razonable de los activos del plan de pensin. C. el gasto de pensin informado para el perodo es mayor que el monto de financiamiento para el mismo perodo. D. otro resultado integral acumulado excede el valor razonable de los activos del plan de pensin.

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