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SugarSugarfree_77 · 2021年08月13日

计算interest rate cost的时候不对

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NO.PZ201602060100001203

问题如下:

The amount of periodic pension cost that would be reported in P&L under IFRS is closest to:

选项:

A.

20.

B.

530.

C.

1,020.

解释:

B is correct.

The service costs are 320 (= 200 + 120) and the net interest expense is 210 [= (42,000 – 39,000) × 7%]. Thus, the total periodic pension cost is equal to 530.

考点: periodic pension cost的计算

解析:

在国际准则下,periodic pension cost计入I/S里面的项目有service cost and net interest expense,其中

  • service cost包括current service cost和past service cost。
  • net interest expense=interest expense-"E(R)" = 期初PBO×discount rate+期初plan assets×discount rate=期初net pension liability or asset×discount rate"

Service cost= 200 + 120=320

Net interest expense= (42,000 39,000) × 7%=210

所以periodic pension cost=320+210=530

为什么在计算interest cost的时候没有用(42000+120)*7%,不是应该加上past service cost吗?

1 个答案

纠纠_品职答疑助手 · 2021年08月14日

嗨,从没放弃的小努力你好:


past service cost现在在计算的时候已经不用加了,今年的协会勘误又勘误回来了。同学可以去听下何老师的加餐视频。所有涉及到psc计算interest cost的地方以加餐为准。

----------------------------------------------
努力的时光都是限量版,加油!

逢考必过过过过过过 · 2022年08月29日

今年老师讲的时候要加PSC啊,而且没找到这个加餐,这个点怎么回事儿???

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