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Hey guys,
I am using Becker for my FAR retake but I have the textbook for V3.0. I just wanted to confirm that for the 2018 changes, the only thing that has changed as far as pensions and post-retirements benefits are concerned is that the service cost is now included in pension compensation expense which is treated as an operating expense on the income statement. All other components of net periodic pension cost are presented below income from continuing ops. Am I missing any other changes that have occurred? Thank you!
AUD - 79
BEC - 80
FAR - 83
REG - 78Ethics - 97"If it were easy, everyone would do it."
"Hard work, perseverance, faith, blessings."
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