The Definitive Guide to HR Management Tools (Collection)

Index

Numbers

401(k)s, 207-208

influencing plan choices, 209-210

pricing bonds, 90-91

A

ABO (accumulated benefit obligation), 192

accounting for pension plans, 189

actuarial loss, net, 197

amortization of prior service costs, 197

DB (defined benefit) plan obligations, 189-192

expected return on plan assets, 197-198

income statements, 195-196

interest costs, 196-197

pension footnotes, 193

post-retirement benefits, 194-195

service costs, 196

accounts receivable, 25

accounts receivable turnover ratio, 25

accumulated benefit obligation (ABO), 192

acquisition value, Monte Carlo simulations, 148-150

acquisitions

DCFs (discounted cash flows), 144-145

EPS (earnings per share), 235

Monte Carlo simulations, 150-151

actuarial loss, net, 197

Airbus, 157 ...