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Stephanie · 2021年09月03日

问一道题:NO.PZ2018111303000040 [ CFA II ]

问题如下:

ABC LA,a furnishings shopping company, offers its employees a defined benefit pension plan. The information on the following table:

Please calculate the periodic pension cost that would be reported in I/S under IFRS:

选项:

A.

315

B.

785

C.

635

解释:

B is correct.

考点: periodic pension cost的计算

解析:

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

Service cost=320+150=470

Net interest expense=interest expense-"E(R)","E(R)"在国际准则下用discount rate计算

Net interest expense= pension liability×discount rate -plan assets×discount rate =(45,000-40,800)*7.5%=315

所以periodic pension cost=470+315=785

请问为什么不计算150*7.5%的部分?

1 个答案

纠纠_品职答疑助手 · 2021年09月04日

嗨,努力学习的PZer你好:


在最新的教材的解释是说 past service cost 就不用再乘以discount rate了。认为这个past service cost 产生于年底不是在年初。

何老师就这个问题专门录了一下加餐,同学如果想要研究下的也可以去听一下。

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

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