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Joanne · 2023年05月10日

net interest expense计算里面的120怎么理解?是past service cost?

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NO.PZ202304050100004201

问题如下:

(1) The amount of periodic pension cost that would be reported in P&L under IFRS is closest to:

选项:

A.

28.

B.

538.

C.

1,020.

解释:

Under IFRS, the components of periodic pension cost that would be reported in P&L are the service cost (composed of current service and past service costs) and the net interest expense or income, calculated by multiplying the net pension liability or net pension asset by the discount rate used to measure the pension liability. Here, the service costs are 320 (= 200 + 120) and the net interest expense is 218 [= (42,000 + 120 – 39,000) × 7%]. Thus, the total periodic pension cost is equal to 538.

net interest expense is 218 [= (42,000 + 120 – 39,000) × 7%]

1 个答案

王园圆_品职助教 · 2023年05月11日

是的同学,何老师上课的时候说过,严格意义下,PSC是增加的期初的PBO而不是期末的PBO,所以计算interest cost的时候,需要用期初PBO加上PSC一起计算

但是也有的题目没有考虑PSC,所以助教建议以后碰到类似问题,同学可以先用考虑了PSC的方式计算一个interest cost,如果没有答案,就再算一个不含PSC的interest cost

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