NO.PZ2018111303000042
问题如下：
ABC LA，a furnishings shopping company, offers its employees a defined benefit pension plan. The information on the following table:
The periodic pension cost that would be reported in OCI under IFRS is:
选项：
A. 120
B. 310
C. 200
解释：
B is correct.
考点：国际准则的OCI计算
解析：在国际准则下，只有remeasurements 是记在OCI的
Remeasurements包含了2部分，actuarial gains and losses 和net return on plan asset
Actuarial loss=-350
Actual return on plan assets=3100
Expected return on asset=40,800*7.5%=3060
net return on plan asset=3,100-3060=40
Remeasurements=-350+40=-310，负号代表费用。
为什么不用期末的asset来算return呢
