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.
976.
2,267.
解释:
Under US GAAP, the periodic pension cost is calculated as follows:
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 service cost的。但是提供的答案包括了psc。