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Example: Periodic pension cost: The following READING 15: EMPLOYEE COMPENSATION: POST-EMPLOYMENT AND SHARE BASED
information is provided about the defined benefit plan of
Zenith Industries for the fiscal year ending 20X5:
MODULE 15.4: DEFINED BENEFIT PLANS, PART 2—PERIODIC COST EXAMPLE
Answer: While not necessary for answering any of the questions, reconciliation of
beginning PBO to ending PBO and beginning plan assets to ending plan assets
would be informative.
