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Infinite · 2023年05月25日

不用加上OCI的数吗？

  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


上一道题让按照US GAAP的规则计算I/S下的Perodic Pension cost ,还包括了OCI的数，IFRS下只计算 SERVICE COST+NET INTEREST EXPENSE吗

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1 个答案

王园圆_品职助教 · 2023年05月25日

同学你好，要仔细读题哦“Please calculate the periodic pension cost that would be reported in I/S under IFRS”，题目已经明确说了只要求解确认在I/S表的，IFRS下的periodic pension cost

你说的上一题US GAAP下，应该是有后期的摊销才会导致计入OCI的又进入I/S表

请看以下讲义截图对应一下


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