I'm working on Study Session 7: Section 2 - A User's Guide to FAS 87 and I'm struggling to find responses to a few of the LOSs. Specifically, I don't see any reference to LOS 2b. Has anyone else had this problem? I've made the assumption that lower/higher discount rates result in higher/lower balance sheet liabilities and higher/lower pension costs but what about the statement of cash flows? Does this simply impact the cash flows from operations?Thanks,
Chad
Chad