Question: Consider the assumptions 'discount factor' and 'expected market return' again. Take into account the different funding or financing systems (internal and external funding) which companies

Consider the assumptions 'discount factor' and 'expected market return' again. Take into account the different funding or financing systems (internal and external funding) which companies can use. Does the separate disclosure of the interest cost component and the return on assets increase the information value of the pension data communicated to external users of the financial statements? Discuss.

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