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Joanne · 2023年05月07日

这题答案中的150对应的是哪个数字？

  1. CFA II
  2. FRA

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


这题答案中的150对应的是哪个会计科目的数字？



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1 个答案

王园圆_品职助教 · 2023年05月07日

150对应的是past service cost.

在何老师上课的时候特意提过，严格意义上计算interest cost的时候，是应该用期初的PBO加上PSC一期来计算interest cost的

因为根据past service cost的定义，它是由于公司修改养老金计划等原因导致的员工过去养老福利的改变，所以严格上来说，应该是会增加当期期初的PBO的。所以计算interest cost的时候，最严格的做法是像本题这样把PSC也作为期初PBO的一部分一起来计算interest cost的

但是后面也有题目在计算interest cost的时候，没有考虑PSC，所以助教建议同学以后碰到这类题目计算interest cost的，可以先计算考虑了PSC的interest cost，如果没有答案，再计算不包含PSC的interest cost,这样会比较稳妥

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