Keywords: Assumptions
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Mid-American Journal of Business (2002) 17 (2): 23–30.
Published: 28 October 2002
... assumptions regarding discount rates, projected salary increases, and expected long‐term return on plan assets. Such assumptions, in turn, determine the funding status of the pension plan and the annual pension expense. Higher assumed discount rates reduce the pension obligation, enhance the funding status...

or Create an Account

Close subscription notice
Close access options