Page 131 - SBR Integrated Workbook STUDENT S18-J19

Employee benefits

For further reading, visit Chapter 9 of the Study Text. Section 4 includes extra
detail on past service costs and curtailments.

The following questions in Chapter 9 of the Study Text will provide practice in
key areas:

TYU 1 – types of pension plan

TYU 3 – defined benefit pension plan accounting

TYU 6 – the asset ceiling

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