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?