米国公認会計士用語辞典 Pensions

年金会計。FARで出題されます。確定拠出型年金（Defined Contribution Plan）と確定給付型年金（Defined Benefit Plan）がありますが、試験では主に確定給付型年金が出題されます。

例題

Which of the following disclosures is not required of companies with a defined benefit pension plan?

1. description of the plan.
2. The amount of pension expense by component.
3. The weighted-average discount rate.
4. The estimates of future contributions for the next five years.