he interest on the defined benefit obligation component of defined benefit expense reflects the incremental borrowing rate of the employer. is the current market rate. may be stated implicitly or explicitly when reported. is the same as the expected return on plan assets.

FINANCIAL ACCOUNTING
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Author:Libby
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Chapter1: Financial Statements And Business Decisions
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The interest on the defined benefit obligation component of defined benefit expense reflects the incremental borrowing rate of the employer. is the current market rate. may be stated implicitly or explicitly when reported. is the same as the expected return on plan assets.

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