How to Calculate the Projected Benefit Obligation
Edspira Edspira
319K subscribers
43,026 views
214

 Published On Jan 17, 2016

This video shows how to calculate the Projected Benefit Obligation in the context of pension accounting. The PBO is the present value of vested and non-vested retirement benefits owed by a firm, based on its employees' projected future salaries. The PBO is affected by service cost, interest cost, plan amendments, actuarial gains or losses, and benefits paid to retirees. The video contains a comprehensive example and formula to demonstrate how to calculate the PBO.

Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com

To like us on Facebook, visit   / edspira  

Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com

To follow Michael on Facebook, visit
  / prof.michael.mclaughlin  

To follow Michael on Twitter, visit
  / prof_mclaughlin—  
Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education freely available to the world.

SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS, PLUS:
• A 23-PAGE GUIDE TO MANAGERIAL ACCOUNTING
• A 44-PAGE GUIDE TO U.S. TAXATION
• A 75-PAGE GUIDE TO FINANCIAL STATEMENT ANALYSIS
• MANY MORE FREE PDF GUIDES AND SPREADSHEETS
http://eepurl.com/dIaa5z

SUPPORT EDSPIRA ON PATREON
*  / prof_mclaughlin  

GET CERTIFIED IN FINANCIAL STATEMENT ANALYSIS, IFRS 16, AND ASSET-LIABILITY MANAGEMENT
https://edspira.thinkific.com

LISTEN TO THE SCHEME PODCAST
Apple Podcasts: https://podcasts.apple.com/us/podcast...
Spotify: https://open.spotify.com/show/4WaNTqV...
Website: https://www.edspira.com/podcast-2/

GET TAX TIPS ON TIKTOK
  / prof_mclaughlin  

ACCESS INDEX OF VIDEOS
https://www.edspira.com/index

CONNECT WITH EDSPIRA
Facebook:   / edspira  
Instagram:   / edspiradotcom  
LinkedIn:   / edspira  

CONNECT WITH MICHAEL
Twitter:   / prof_mclaughlin  
LinkedIn:   / prof-michael-mclaughlin  

ABOUT EDSPIRA AND ITS CREATOR
https://www.edspira.com/about/
https://michaelmclaughlin.com

show more

Share/Embed