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NO.PZ202401310100000401

问题如下：

Compared to the 20X3 reported financial statements, if Terra Mercado had used the same expected long-term rate of return on plan assets assumption in 20X3 as it used in 20X1, its year-end 20X3 pension obligation would most likely have been:

选项：

lower.

higher.

the same.

解释：

C is correct. The assumed long-term rate of return on plan assets is not a component used in calculating the pension obligation, so there would be no change.

However, the long-term rate of return can affect the pension expense under US GAAP

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王园圆_品职助教 · 2024年03月21日

这道题，问的是PBO是否会受plan asset的expected return的影响

请看以下讲义截图色部分，PBO只和计算csc还有interest cost的discount rate有关，和expected return完全没有关系哦

另外，注意，影响plan asset的也只有真实的return，而不是expected return——这就是解释最后一句话的意思

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NO.PZ202401310100000401 问题如下 Compareto the 20X3 reportefinancistatements, if Terra Merca husethe same expectelong-term rate of return on plassets assumption in 20X3 it usein 20X1, its year-en20X3 pension obligation woulmost likely have been: A.lower. B.higher. C.the same. C is correct. The assumelong-term rate of return on plassets is not a component usein calculating the pension obligation, so there woulno change. However, the long-term rate of return caffethe pension expense unr US GA expectereturn 不是用来算accurreturn，在GAAP下面用的不是expecte这里又咋啦？让人心烦意乱的题目。

2024-03-21 00:38 1 · 回答

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