Locate Note 36: Pension costs, part c: Amounts recognised in the income statement. Which components of pension
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Locate Note 36: “Pension costs,” part c: “Amounts recognised in the income statement.” Which components of pension expense does BA actually report in the operating profit (loss) section of its income statement? Where are the other components reported? Is this approach consistent with U.S. GAAP? Explain.
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Intermediate Accounting
ISBN: 978-0077400163
6th edition
Authors: J. David Spiceland, James Sepe, Mark Nelson
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