NO.PZ2018111303000040
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.
796
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 =(45000+150-40800）*7.5%=326
所以periodic pension cost=470+326=796
为什么利息支出计算时，是期初pension liability 再加上past servise cost？
