经典题:财务 Analyst View -IFRS 下total period pension cost 计算

经典题Financial Statement Reporting of Pension Plans: Analyst Review 6.1

为什么这里的total period pension cost 计算=change of fund status of the year -employer contribution 和IFRS 的计算公式结果不一样呢：IFRS Period pension cost= current service cost+plan amendments+ net interest (beginning plan obligation + plan amendments-beginning plan asset)*discount rate？=57.4-189+(3651.2-189-4038)*0.06

这两个公式算出来的不应该一样吗？ 我的思路错在哪呢？谢谢老师。