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Lecture Intermediate accounting: IFRS edition - Chapter 17: Pensions and other postemployment benefits

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This chapter include objectives: Explain the fundamental differences between a defined contribution pension plan and a defined benefit pension plan; distinguish among the vested benefit obligation, the accumulated benefit obligation, and the projected benefit obligation; describe the five events that might change the balance of the PBO;. | Lecture Intermediate accounting: IFRS edition - Chapter 17: Pensions and other postemployment benefits

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