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AJI · 2023年04月04日

Periodic Pension Cost v.s. Total 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.

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


Periodic Pension Cost 和 Total Periodic Pension Cost在计算结果上是否可以等同？

如不等同，请问两者的差异是因为哪几项造成的？

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已采纳答案

王园圆_品职助教 · 2023年04月04日

同学你好，两者是完全不同的

Total Periodic Pension Cost是分析师提出的概念，具体计算请看以下讲义截图

而Periodic Pension Cost 是会计上的概念，US GAAP下和IFRS下计算金额会有不同，请看以下讲义截图

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