NO.PZ2018111303000042
问题如下：
ABC LA，a furnishings shopping company, offers its employees a defined benefit pension plan. The information on the following table:
The periodic pension cost that would be reported in OCI under IFRS is:
选项：
A.120
B.310
C.200
解释：
B is correct.
考点：国际准则的OCI计算
解析：在国际准则下，只有remeasurements 是记在OCI的
Remeasurements包含了2部分，actuarial gains and losses 和net return on plan asset
Actuarial loss=-350
net return on plan assets=actual return on plan assets - expected return on assets
- Actual return on plan assets=3100
- Expected return on asset=40,800*7.5%=3060（国际准则下expected return用discount rate计算）
net return on plan asset=3,100-3060=40
Remeasurements=-350+40=-310，负号代表费用。
如果遵守美国准则，expected return就用8.2%来计算，对吗？
