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Kemir Co. tiene un plan de pensin de beneficios definidos relacionado con el pago en el que los beneficios de jubilacin se calculan en funcin

Kemir Co. tiene un plan de pensin de beneficios definidos relacionado con el pago en el que los beneficios de jubilacin se calculan en funcin del salario promedio del jubilado durante el perodo de 5 aos anterior a la jubilacin. Cul de los siguientes representara el mayor pasivo potencial de pensiones?

Opcin multiple

Obligacin de beneficios proyectados (PBO)

Obligacin por beneficios acumulados (ABO)

Obligacin de beneficios adquiridos (VBO)

Obligacin de beneficios combinados (CBO)

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