问题如下:
Penben Corporation has a defined benefit pension plan. At 31 December, its pension obligation is €10 million and pension assets are €9 million. Under either IFRS or US GAAP, the reporting on the balance sheet would be closest to which of the following?
选项:
A.€10 million is shown as a liability, and €9 million appears as an asset.
B.€1 million is shown as a net pension obligation.
C.Pension assets and obligations are not required to be shown on the balance sheet but only disclosed in footnotes.
解释:
B is correct.
The company will report a net pension obligation of €1 million equal to the pension obligation (€10 million) less the plan assets (€9 million).
不是说过资产负债表只提现net asset/liability,把fair value 和 pension obligation写在附注里,C 为什么不对?