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alexanderwang · 2024年10月07日

这道题是不是出的不严谨

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202304050100004203

问题如下：

An analyst is building a financial statement model for XYZ SA. The analyst assumes that service cost and the discount rate in FY2025 will be the same as in the previous year. The analyst’s estimate of pension cost recognized on the income statement in FY2025 is closest to:

选项：

A.

320

B.404

C.531

解释：

C is correct. Pension costs recognized on the income statement comprise service cost and net interest expense/income. The analyst assumes service cost remains the same as in the previous year, or (200+120) = 320. Net interest expense/income is the product of the discount rate and the net pension liability/asset at the beginning of FY2025, or the end of FY2024, [(41,720-38,700) x 0.07] = 211. Summing these two components gives 531.

老师，请问这道题是不是出的不严谨，题干没有说到是用的IFRS还是US GAAP，第二小问突然冒出个用US GAAP，然后第三小问又没说了，我还以为默认延续第二小问的问题，但是看答案又变成了IFRS了

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王园圆_品职助教 · 2024年10月07日

同学你好，这道题最开始的大题题干就说了用IFRS了哦

第二小题应该只是个例，是小题自己又设置了"假如使用US GAAP“这种条件了所以第二小题才特殊处理，其他没有给出说明的题目，肯定默认都使用大题最开始的先决条件，即使用IFRS的哦

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