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Aimee🌸 · 2022年08月21日

有一个引申的问题 关于periodic pension cost

  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

借用题目中的数据，请问那个remeaurements的部分的符号是？也就是求完整的periodic pension cost是多少？总是弄不清楚remeasurements部分的符号。

整体的是320+150+（45000-40800）*7.5%+350-（3100-40800*7.5%）吗？

就是acturial loss 是成本增加，所以是加上，而3100-40800*7.5%=40代表赚钱了，所以符号是-，这样推是对的吗？

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袁园_品职助教 · 2022年08月22日

嗨，从没放弃的小努力你好：


对的，推的正确的。就是这个逻辑。

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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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