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Question - In 2017, SaulGroup, Inc. made amendments to its pension plan. As a result, the company incurred $300,000 past service costs. Under the pension plan, there are 200 active employees with an average expected remaining working life of 10 years and no retirees.
a. How is the amount of past service costs treated in 2017 and subsequent years under (1) U.S. GAAP and (2) IFRS?
b. Prepare the necessary journal entries.
chicago co. is interested in purchasing a machine that would improve its operational efficiency. the cost is 200000
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