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David宸 · 2023年08月02日

这个题的答案我认为提供错了。

  1. CFA II
  2. FRA

NO.PZ2023040501000041

问题如下：

Loris asks Paul to use the information in Exhibit 2 to calculate the periodic pension cost for Atlantic for 2013. The company prepares its financial statements in accordance with U.S. GAAP


The amount of Atlantic Preserve’s 2013 periodic pension cost reported in the income statement (in $ thousands) is closest to:

选项：

A.

1,995.

B.

976.

C.

2,267.

解释：

Under US GAAP, the periodic pension cost is calculated as follows:


这个题问的是在US GAAP准则下ppc计入income statement的金额，应该是不包括past service cost的。但是提供的答案包括了psc。






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xiaodi · 2023年08月02日

USGAAP下，PSC先进OCI，然后摊销的部分进入IS

1 个答案

王园圆_品职助教 · 2023年08月02日

同学你好，在US GAAP下，psc最开始是计入OCI的，但是后续的摊销部分是计入I/S表的，而题目条件给的就是摊销的psc(而不是全部的psc），在没有另外给员工服务期限的信息下，我们可以认为这个条件就是在说当年应该摊销进I/S的psc的金额

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