NO.PZ202304050100004201
问题如下：
(1) The amount of periodic pension cost that would be reported in P&L under IFRS is closest to:
选项：
A.
28.
B.
538.
C.
1,020.
解释：
Under IFRS, the components of periodic pension cost that would be reported in P&L are the service cost (composed of current service and past service costs) and the net interest expense or income, calculated by multiplying the net pension liability or net pension asset by the discount rate used to measure the pension liability. Here, the service costs are 320 (= 200 + 120) and the net interest expense is 218 [= (42,000 + 120 – 39,000) × 7%]. Thus, the total periodic pension cost is equal to 538.
1.是actual return计入OCI还是actual return 和expected return的差额计入OCI？
2.针对问题1计入OCI的东西，国际准则和美国准则计入的东西一样吗？
3.国际准则计入OCI就完了，美国准则计入OCI之后还需要摊销到利润表是吗？
真是太乱了
