NO.PZ201812100100000302
问题如下:
Which of Rickards’s statements about the PVDBO is correct?
选项:
A.Statement 1
B.Statement 2
C.Statement 3
解释:
A is correct.
To estimate the PVDBO, the company must make a number of assumptions, such as future compensation increases, discount rates, and expected vesting. If changes in assumptions increase the obligation, the increase is referred to as an actuarial loss.
B is incorrect because the PVDBO does not include the value of plan assets in the calculation.
C is incorrect because the expected long-term rate of return on plan assets is not used to calculate the PVDBO. The interest rate used to calculate the PVDBO is based on current rates of return on high- quality corporate bonds (or government bonds, in the absence of a deep market in corporate bonds) with currency and durations consistent with the currency and durations of the benefits.
An actuarial loss is accompanied by an increase in the PVDBO.
解析:A选项正确。为了估计PVDBO,公司需要做出一些假设,比如员工未来薪酬的增长率、折现率和预期服务年限。如果假设的改变增加了PBO,负债的增加对公司来说是一个loss,就是actuarial loss。
选项B错误,因为PVDBO的计算不涉及plan assets。
选项C错误,因为计算PVDBO时使用的折现率是公司发行的相同期限的、相同货币的、高质量债券的收益率(如果没有公司债,也可以用国债代替)。
【提示】PVDBO就是PBO,是国际准则和美国准则的不同叫法,是一个东西。
老师好,
按照上课何老师的讲法:
PBO(projected benefic obligation):你在公司干了一定年份,公司总共要给你的liability的现值之和。
问题1)这里的现值指的是在退休那一个的现值吗?
PPC(periodic pension cost):公司运营养老金计划,每一年会给公司带来的成本是多少。
问题2)这里的PPC其实是不是也没有特指是哪一个时间点的?不像PBO默认就是退休那一刻的对吗?
问题3)PBO和PPC的关系是啥呀?我可以理解为期初的PBO+PPC=期末的PBO吗?
问题4)我现在大概掌握的就是PPC都包含了些啥,不同会计准则都放在哪个类别下;PBO就是4A1S,还有其他考点漏吗?麻烦老师帮忙纠正和补充,谢谢!