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花卷喵 · 2022年07月31日

是否加psc？

  1. CFA II
  2. FRA

NO.PZ2018111303000040

问题如下：

ABC LA，a furnishings shopping company, offers its employees a defined benefit pension plan. The information on the following table:

Please calculate the periodic pension cost that would be reported in I/S under IFRS:

选项：

A.

315

B.

785

C.

635

解释：

B is correct.

考点: periodic pension cost的计算

解析：

在国际准则下，I/S里面的项目有service cost and net interest expense

Service cost=320+150=470

Net interest expense=interest expense-"E(R)"，"E(R)"在国际准则下用discount rate计算

Net interest expense= pension liability×discount rate -plan assets×discount rate =(45,000-40,800)*7.5%=315

所以periodic pension cost=470+315=785

看到其他解答里协会的标准好像变来变去的，问一下最新的情况，到底算不算上psc？谢谢

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1 个答案

袁园_品职助教 · 2022年08月01日

嗨，努力学习的PZer你好：


最新的协会勘误，是需要加上PSC的，协会对于这个点变来变去，同时勘误题目不闭合，光看题目很容易导致大家困扰。但是我们课程中老师的讲解还是按照最新的勘误来的。我们在考试中遇到就按照老师的讲解，加上PSC即可。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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