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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！

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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

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