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SiriChing10 · 2024年04月26日

No.PZ2023040501000041 (选择题)

  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:


usgaap i/s=csc + int exp - Er +amortised psc & AG & AL

问题：问什么这里减去expected return， 而不是减去actural return5888？讲义里都是减去expected return （这点我知道） ,但是用美国市场的真实收益率，就是真实的return.


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王园圆_品职助教 · 2024年04月26日

同学你好，美国准则下I/S表记录的就是“真实的'expected return呢

不是actual return哦，你这里应该是记错了哦

请看以下讲义截图的表述哦

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