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一碗小象 · 2023年06月17日

为啥按B/S倒推出来的int cost不可以

  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


PBO(B)+CSC+PSC+INT Cost+(AL-AG）-BP=PBO（E) 按题干信息推出来 int cost = 3375, 为啥不能470+3375-40800*7.5%=785 ？？

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王园圆_品职助教 · 2023年06月17日

同学你好，这里的问题老师上课的时候特意强调过，计算interest expenses的时候，理论上应该把psc计算入期初的PBO一起，从而计算真实的interest expense的（因为psc是对过去的养老福利的追溯调整，理论上应该影响期初的PBO而非期末的PBO

所以你看本题解析中“Net interest expense= pension liability×discount rate -plan assets×discount rate =(45000+150-40800）*7.5%=326”并不是用45000*7.5% = 3375作为interest expenses，而是用的45000+150来计算期初的PBO从而计算interest expenses的

但是题库里我们也碰到过有些题目也会不把psc计入期初的PBO来计算interest expense，所以这里的解题原则是首先用考虑了psc的期初PBO计算interest expense，如果没有答案，再考虑剔除psc后计算interest expenses

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