included in the net interest expense.是什么意思啊？

问题如下：

Golden Elementary school offers its employees a defined benefit pension plan. Golden complies with IFRS.

The remeasurement component of Golden’s periodic pension cost has (assume actuarial gain or loss=0):

选项：

A.

the change in the funded status.

B.

actuarial gains and losses

C.

actual return - return on plan assets included in the net interest expense.

解释：

C is correct.

考点：国际准则下的I/S相关计量

解析：在国际准则下，remeasurement包含了actuarial gains and losses 和actual return与E(R)之间的差额。 只不过这道题的actuarial gains and losses on the pension obligation是0，所以remeasurement只包含了差额，选C。