Examlex
A boundary spanner is one who:
Accrued/Prepaid Pension Cost
Expenses related to pension plans that have been incurred but not yet paid, or paid in advance of the period to which they apply.
Accumulated Other Comprehensive Income
A component of shareholders' equity that includes all changes in equity from non-owner sources, excluding net income.
Projected Benefit Obligation
A measure of the present value of future pension benefits owed to employees, calculated based on their expected future salary increases.
Discount Rate
The interest rate used in calculating the present value of future cash flows; reflects the risk and the time value of money.
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