关于periodic pension cost

问题如下：

Which component of Kensington’s periodic pension cost would be shown in OCI rather than P&L?

选项：

A.

Service cost

B.

Net interest (income) expense

C.

Remeasurements

解释：

C is correct.

Under IFRS, the component of periodic pension cost that is shown in OCI rather than P&L is remeasurments.

考点： IFRS下养老金会计

解析：题目问，下列哪个periodic pension cost的部分是确认在OCI里而不是损益表里。

本题背景为国际准则，Remeasurements是计入OCI的，选项C正确。