开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

台风来了 · 2023年07月21日

关于periodic pension cost的计算

  1. CFA II
  2. FRA

NO.PZ2023040501000041

问题如下：

Loris asks Paul to use the information in Exhibit 2 to calculate the periodic pension cost for Atlantic for 2013. The company prepares its financial statements in accordance with U.S. GAAP


The amount of Atlantic Preserve’s 2013 periodic pension cost reported in the income statement (in $ thousands) is closest to:

选项：

A.

1,995.

B.

976.

C.

2,267.

解释：

Under US GAAP, the periodic pension cost is calculated as follows:


老师，您好！


关于periodic pension cost的计算，US GAAP 和 IFRS的计算有什么不同吗？

另外，periodic pension cost 和 total periodic pension cost的经济含义有什么不同呢？谢谢！

添加评论
1 个答案

王园圆_品职助教 · 2023年07月21日

同学你好，请看以下讲义截图，第二段：无论美国准则还是国际准则，计算的总的periodic pension cost都是一样的，但是两种准则下对periodic pension cost分列在I/S表和OCI的方式不太一样

具体periodic pension cost都包含current service cost，past service cost，net interest， actuarial gain/loss,以及actual return和expected return之间的差额

问题二，periodic pension cost是会计记账上的说法，而 total periodic pension cost是分析师认为的公司实际一个会计期间产生的总的与养老金有关的纯费用，两者使用人的角度不同

  • 1

    回答

  • 1

    关注

  • 333

    浏览
相关问题

NO.PZ2023040501000041 问题如下 Loris asks Paul to use the information in Exhibit 2 to calculate the perioc pension cost for Atlantic for 2013. The company prepares its financistatements in accornwith U.S. GAAPThe amount of Atlantic Preserve’s 2013 perioc pension cost reportein the income statement (in $ thousan) is closest to: A.1,995. B.976. C.2,267. Unr US GAAP, the perioc pension cost is calculatefollows: 即expectereturn和actureturn的差异我看课程里面说用的corrir方法，意思是算出来是差异是1291，小于10%的begin PBO或begin Plasset，所以不用摊销？

2024-08-18 22:32 1 · 回答

NO.PZ2023040501000041 问题如下 Loris asks Paul to use the information in Exhibit 2 to calculate the perioc pension cost for Atlantic for 2013. The company prepares its financistatements in accornwith U.S. GAAPThe amount of Atlantic Preserve’s 2013 perioc pension cost reportein the income statement (in $ thousan) is closest to: A.1,995. B.976. C.2,267. Unr US GAAP, the perioc pension cost is calculatefollows: usgai/s=csc + int exp - Er +amortiseps AL问题问什么这里减去expectereturn， 而不是减去acturreturn5888？讲义里都是减去expectereturn （这点我知道） ,但是用美国市场的真实收益率，就是真实的return.

2024-04-26 14:17 1 · 回答

NO.PZ2023040501000041问题如下 Loris asks Paul to use the information in Exhibit 2 to calculate the perioc pension cost for Atlantic for 2013. The company prepares its financistatements in accornwith U.S. GAAPThe amount of Atlantic Preserve’s 2013 perioc pension cost reportein the income statement (in $ thousan) is closest to: A.1,995.B.976.C.2,267. Unr US GAAP, the perioc pension cost is calculatefollows: 为什么不是用actureturn 和expectereturn的差额？

2023-09-20 15:39 2 · 回答

NO.PZ2023040501000041 问题如下 Loris asks Paul to use the information in Exhibit 2 to calculate the perioc pension cost for Atlantic for 2013. The company prepares its financistatements in accornwith U.S. GAAPThe amount of Atlantic Preserve’s 2013 perioc pension cost reportein the income statement (in $ thousan) is closest to: A.1,995. B.976. C.2,267. Unr US GAAP, the perioc pension cost is calculatefollows: 这个题问的是在US GAAP准则下ppc计入income statement的金额，应该是不包括past servicost的。但是提供的答案包括了psc。

2023-08-02 10:40 1 · 回答