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Rachel · 2023年03月30日

No.PZ2018111303000040

  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.

796

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 =(45000+150-40800）*7.5%=326

所以periodic pension cost=470+326=796


请问2023年5月的考纲计算interest cost到底需不需要加上PSC?

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1 个答案

王园圆_品职助教 · 2023年03月31日

同学你好，何老师上课的时候是特意说过的哦，有PSC的时候，计算interest cost除了考虑PBO beginning是还需要加上past service cost


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