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Today, defined benefit plans are often underfunded as disclosed on the financial statement. What are some of rhe estimates that are used in determining whether

Today, defined benefit plans are often underfunded as disclosed on the financial statement. What are some of rhe estimates that are used in determining whether underfunfing has occurred or not? Do you beleive that current disclosure requirements for pension accounting are adequate? Why or why not? You may use either GASP and /or IFRS for this discussion.

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