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Noraff · 2024年06月03日

C为什么不对

  1. CFA I
  2. FRA

NO.PZ2023081403000096

问题如下：

Q. Penben Corporation has a defined benefit pension plan. At 31 December, its pension obligation is EUR10 million and pension assets are EUR9 million. Under either IFRS or US GAAP, the reporting on the balance sheet would be closest to which of the following?

选项：

A.EUR10 million is shown as a liability, and EUR9 million appears as an asset. B.EUR1 million is shown as a net pension obligation. C.Pension assets and obligations are not required to be shown on the balance sheet but only disclosed in footnotes.

解释：

B is correct. The company will report a net pension obligation of EUR1 million equal to the pension obligation (EUR10 million) less the plan assets (EUR9 million).

C为什么不对

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1 个答案

lynn_品职助教 · 2024年06月04日

嗨，从没放弃的小努力你好：


这道题出得不好，是教材的课后题。C选项前半句话有点歧义，我们可以理解为只是pension liability 和pension asset不列示，净值还是列示的，


也可以理解为只要跟pension有关的资产和负债都不列示，都不shown，那么这个解释就是错的。


后半句话也并不是“only” dislosed in footnotes，MD&A里要披露跟公司发展有重大关系的事项，所以公司也可以选择在MD&A里披露pension相关数据，并不是只能在footnotes里。


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NO.PZ2023081403000096 问题如下 Q. Penben Corporation ha finebenefit pension plan. 31 cember, its pension obligation is EUR10 million anpension assets are EUR9 million. Unr either IFRS or US GAAP, the reporting on the balansheet woulclosest to whiof the following? A.EUR10 million is shown a liability, anEUR9 million appears asset. B.EUR1 million is shown a net pension obligation. C.Pension assets anobligations are not requireto shown on the balansheet but only sclosein footnotes. B is correct. The company will report a net pension obligation of EUR1 million equto the pension obligation (EUR10 million) less the plassets (EUR9 million). A为什么不对，pension liability是从employer的角度算吗？

2024-07-23 17:57 1 · 回答