问一道题：NO.PZ2018111303000034 [ CFA II ]

NO.PZ2018111303000034 问题如下 Goln Elementary school offers its employees a finebenefit pension plan. Goln complies with IFRS. scount rate on pension obligations=6.12% Expectereturn on plasset=5.3% Fair value of plassets beginning of year=19,785 Pbegnning of year=26,560 Fair value of plassets the enof year=20,120 Penof year=26,950 Actureturn on plasset ring the year=1,015The acturate of return on beginning plassets anthe return of plasset this incluin the net interest income calculation are: A.5.13% an1,211 B.5.13% an1,049 C.5.56% an1,049 A is correct.考点国际准则下养老金的会计处理解析1、资产的真实回报=期初plasset公允价值*真实回报率，所以真实回报率=acturreturn/plasset期初=1015/19785=5.13%2、IFRS 下，net interest income 本身是包含两项的一项是 interest cost = Pbeginning x r，一项是 expectereturn of plasset = Begining FV of plasset x r本题是问包含在 net interest income 中的 return of plasset，也就是只有上述的第二项expectereturn of plasset = Begining FV of plasset x r在国际准则下，包含在net interest income中的资产收益=期初plasset公允价值*scount rate=19785*6.12%=1,211 （在国际准则下不能用资产预期收益率） 如题。这题我答对了，但是不理解为何题干说net interest income而非net interest expense，请老师指点，谢谢！