这里怎么没有 加remeasureble里， actual return - expected return? GAAP 只需要加actuarial gain loss 不需要加 actual return - expected return吗？
纠纠_品职答疑助手 · 2020年12月04日
嗨，从没放弃的小努力你好：
这里是计算当期费用中periodic pension cost.
内容可参考讲义的第112页
The periodic pension costs recognized in P&L include
•Current service costs,
•Interest expense on plan liabilities,
•Expected returns on plan assets (which is a reduction of the cost),
•the Amortization of past service costs, and actuarial gains and losses to the extent not reported in OCI
-------------------------------努力的时光都是限量版，加油！