NO.PZ2018111303000035
问题如下:
Golden Elementary school offers its employees a defined benefit pension plan. Golden complies with IFRS.
Which component of Golden’s periodic pension cost would be shown in OCI rather than I/S:
选项:
A. Past service cost
B. Net interest expense
C. Remeasurements
解释:
C is correct.
考点:国际准则的I/S
解析:在国际准则下,Remeasurements是属于OCI的。
IFRS下,past service cost不是记在OCI吗?然后再进行摊销到I/S