关于PSC

NO.PZ2018111303000040

问题如下：

ABC LA，a furnishings shopping company, offers its employees a defined benefit pension plan. The information on the following table:

Please calculate the periodic pension cost that would be reported in I/S under IFRS:

选项：

315

796

635

解释：

B is correct.

考点: periodic pension cost的计算

解析：

在国际准则下，I/S里面的项目有service cost and net interest expense

Service cost=320+150=470

Net interest expense=interest expense-"E(R)"，"E(R)"在国际准则下用discount rate计算

Net interest expense= pension liability×discount rate -plan assets×discount rate =(45000+150-40800）*7.5%=326

所以periodic pension cost=470+326=796

老师，对于PSC，只要条件中有，都是要加到interest cost计算的期初PBO里面吗？不论是美国准则还是国际准则下？

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1 个答案

王园圆_品职助教 · 2025年01月22日

同学你好，首先，psc加到PBO期初值来计算interest cost和美国准则还是IFRS无关，也就是无论哪个准则，理论上都需要在计算interest cost的时候考虑psc

但是具体计算的时候，题库中有题目，是在notes中特别说明了：”假设所有费用都发生在期末“的。一旦有了这样的说明，则说明psc也是在期末对过去的养老金计划费用进行调整而非期初调整，那psc就会影响期末的PBO而非期初的PBO，所以此时计算interest cost的时候，就不需要加上psc

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