NO.PZ2018111303000031
问题如下：
Golden Elementary school offers its employees a defined benefit pension plan. Golden complies with IFRS.
Selected information related pension plan in 2018 is as follows:
- benefit obligations at beginning of year= $3,000,000
- fair value of plan assets at beginning of year=$3,100,000
- book value of plan assets at beginning of year=$2,800,000
At begninning of year 2018, the funded status of the plan is:
选项：
A.-$200,000
B.$100,000
C.$3,100,000
解释：
B is correct.
考点：养老金的B.S呈列方式
解析：
DB plan在资产负债表中是以净额列示的，funded status=F.V of plan asset-PBO
这道题的意思是养老经的obiligation和asset都用Fair value来算吗？
