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Molly · 2022年04月30日

AC有什么区别

NO.PZ2018062018000084

问题如下:

A company offers its employees DB plan:

fair value of fund's asset: 100 million

estimated pension obligation: 220 million

present value of estimated pension obligation: 90 million

the amount related to DB plan reported on the balance sheet is:

选项:

A.

net asset: 10 million

B.

total liability:220 million

C.

net liability: 10 million

解释:

A is correct. The company should report net asset or liability of DB plan, the net asset/liability= fair value of asset- pv of obligation

NEt asset和net liability有什么区别

1 个答案

Lucky_品职助教 · 2022年05月04日

嗨,爱思考的PZer你好:


对于养老金资产,是用fair value反映的,即fair value of pension asset。

养老金负债是用未来支出的现值反映的,因此是present value of future obligation。

会计准则规定养老金资产和负债在资产负债表上应该披露一个净值,即用pension asset- pension liability,如果是正数,就是net pension asset,体现在资产中,如果是负数就是net pension liability,体现在负债中。本题是net asset,因此选A哦

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