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erin_hi1990 · 2023年07月15日

老师这题是指IFRS下对吗？

  1. CFA II
  2. FRA

NO.PZ2023040501000045

问题如下：

Compared to the 2009 reported financial statements, if Stereo Warehouse had used the same expected long-term rate of return on plan assets assumption in 2009 as it used in 2007, its year-end 2009 pension obligation would most likely have been:

选项：

A.

lower.

B.

higher.

C.

the same.

解释：

The assumed long-term rate of return on plan assets is not a component that is used in calculating the pension obligation, so there would be no change.

老师这题是指IFRS下对吗？

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1 个答案

王园圆_品职助教 · 2023年07月15日

嗨，爱思考的PZer你好：


同学你好，这道题不需要指定是在IFRS或是US GAAP下哦

请看以下讲义截图黄色星星部分，无论哪种会计准则下，pension obligation都是指的未来公司需要支付给员工的各项付款的现值。付款是支出，养老金资产本身的收益率以及预期收益率代表的收益或流入，这两者互相独立哦

你也可以参考下面讲义列出的pension obligation包含的项目

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NO.PZ2023040501000045问题如下 Compareto the 2009 reportefinancistatements, if Stereo Warehouse husethe same expectelong-term rate of return on plassets assumption in 2009 it usein 2007, its year-en2009 pension obligation woulmost likely have been: A.lower.B.higher.C.the same. The assumelong-term rate of return on plassets is not a component this usein calculating the pension obligation, so there woulno change. 改变了expectereturn，不是会改变net interest cost么，进而影响期末的养老金负债?

2024-04-10 09:19 1 · 回答