NO.PZ2018111303000033
问题如下：
Golden Elementary school offers its employees a defined benefit pension plan. Golden complies with IFRS.
The remeasurement component of Golden’s periodic pension cost has (assume actuarial gain or loss=0):
选项：
A.the change in the funded status.
B.actuarial gains and losses
C.actual return - return on plan assets included in the net interest expense.
解释：
C is correct.
考点：国际准则下的I/S相关计量
解析：在国际准则下，remeasurement包含了actuarial gains and losses 和actual return与E(R)之间的差额。 只不过这道题的actuarial gains and losses on the pension obligation是0，所以remeasurement只包含了差额，选C。
请问国际准则不应该都是用discount rate吗？为什么解析里是E(R)呢？谢谢。
