b. Discuss the size and direction of actuarial gains and losses in reference to the assumed discount

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b. Discuss the size and direction of actuarial gains and losses in reference to the assumed discount rate. State the information conveyed by the gains and losses not explained by discount rate changes.

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The Analysis And Use Of Financial Statements

ISBN: 9780471375944

3rd Edition

Authors: Gerald I. White, Ashwinpaul C. Sondhi, Haim D. Fried

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