The pension cost included in net income is the net periodic pension cost. How does it differ

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The pension cost included in net income is the net periodic pension cost. How does it differ from the economic pension cost? What is the rationale for recognizing the smoothed net periodic pension cost instead of the economic pension cost in income?

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Financial Statement Analysis

ISBN: 978-0078110962

11th edition

Authors: K. R. Subramanyam, John Wild

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Question Posted: Jan 22, 2015 10:20 AM

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The pension cost included in net income is the net periodic pension cost. How does it differ

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Financial Statement Analysis

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