Examlex
The declaration and issuance of a stock dividend would be reported on the statement of cash flows.
Required Disclosure
Obligatory sharing of specific financial or operational information by a company, as mandated by regulatory bodies or laws.
Projected Benefit Obligation
A measurement of the present value of future pension liabilities, based on expected future salary increases.
Prior Service Cost
A pension expense that arises when a company grants retroactive benefits to employees, recognized over the service period of the employees.
Pension Expense
The cost recognized by an employer for maintaining a defined benefit pension plan for its employees, encompassing various components such as service cost and interest cost.
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