lcrcp3 · 2023年09月20日
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:
为什么不是用actual return 和expected return的差额？
NO.PZ2023040501000041 问题如下 Loris asks Paul to use the information in Exhibit 2 to calculate the perioc pension cost for Atlantic for 2013. The company prepares its financistatements in accornwith U.S. GAAPThe amount of Atlantic Preserve’s 2013 perioc pension cost reportein the income statement (in $ thousan) is closest to: A.1,995. B.976. C.2,267. Unr US GAAP, the perioc pension cost is calculatefollows: 即expectereturn和actureturn的差异我看课程里面说用的corrir方法，意思是算出来是差异是1291，小于10%的begin PBO或begin Plasset，所以不用摊销？
NO.PZ2023040501000041 问题如下 Loris asks Paul to use the information in Exhibit 2 to calculate the perioc pension cost for Atlantic for 2013. The company prepares its financistatements in accornwith U.S. GAAPThe amount of Atlantic Preserve’s 2013 perioc pension cost reportein the income statement (in $ thousan) is closest to: A.1,995. B.976. C.2,267. Unr US GAAP, the perioc pension cost is calculatefollows: usgai/s=csc + int exp - Er +amortiseps AL问题问什么这里减去expectereturn， 而不是减去acturreturn5888？讲义里都是减去expectereturn （这点我知道） ,但是用美国市场的真实收益率，就是真实的return.
NO.PZ2023040501000041 问题如下 Loris asks Paul to use the information in Exhibit 2 to calculate the perioc pension cost for Atlantic for 2013. The company prepares its financistatements in accornwith U.S. GAAPThe amount of Atlantic Preserve’s 2013 perioc pension cost reportein the income statement (in $ thousan) is closest to: A.1,995. B.976. C.2,267. Unr US GAAP, the perioc pension cost is calculatefollows: 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 servicost的。但是提供的答案包括了psc。
NO.PZ2023040501000041 问题如下 Loris asks Paul to use the information in Exhibit 2 to calculate the perioc pension cost for Atlantic for 2013. The company prepares its financistatements in accornwith U.S. GAAPThe amount of Atlantic Preserve’s 2013 perioc pension cost reportein the income statement (in $ thousan) is closest to: A.1,995. B.976. C.2,267. Unr US GAAP, the perioc pension cost is calculatefollows: 老师，您好！关于perioc pension cost的计算，US GA和 IFRS的计算有什么不同吗？另外，perioc pension cost 和 totperioc pension cost的经济含义有什么不同呢？谢谢！
