Hi
Are we responsible to calculate the pension obligations given in these 3 examples ?? Not clear about this…
Are you asking this question because you don’t like this long BB and you’re hoping to have someone tell you that you can skip this part?
Among all of the BB, this is to me by far the one you really want to know. At the risk of stating the obvious (!), you are responsible for mastering all LOS, hence #b) “explain and calculate measures of a defined benefit pension obligation (i.e., present value of the defined benefit obligation and projected benefit obligation) and net pension liability (or asset)”
I’d recommend you take the time it takes to understand how they get all those figures. Create a cheat sheet of your own, and you should be alright.
Example no ?