麻烦老师解释一下这个里面interest cost计算的时候为什么要把past service cost 加进去呢？

NO.PZ2018111303000040

问题如下：

ABC LA，a furnishings shopping company, offers its employees a defined benefit pension plan. The information on the following table:

Please calculate the periodic pension cost that would be reported in I/S under IFRS:

选项：

315

796

635

解释：

B is correct.

考点: periodic pension cost的计算

解析：

在国际准则下，I/S里面的项目有service cost and net interest expense

Service cost=320+150=470

Net interest expense=interest expense-"E(R)"，"E(R)"在国际准则下用discount rate计算

Net interest expense= pension liability×discount rate -plan assets×discount rate =(45000+150-40800）*7.5%=326

所以periodic pension cost=470+326=796

如题

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1 个答案

王园圆_品职助教 · 2025年03月30日

同学你好，因为psc的定义是公司对过去已经计算的养老金的调整更新，譬如公司对高管统一调增养老金计提比例——这种调整会对过去年份所有计提的PBO都产生统一的影响，因而一般是会直接反映在新的一年的年初PBO里面的

也就是psc一般会直接导致期初的PBO变得更高，而计算interest cost的时候，必然要用最准确的期初PBO来计算，所以此时psc也需要作为期初PBO的一部分一起带入计算interest cost

但是注意，题库里也有一类题目特意强调了所有费用都发生在期末，此时psc也属于期末PBO的一部分而不是期初了，那此时计算interest cost就不用再用期初PBO加上psc了，而只需要用单纯的期初PBO计算即可——同学后续碰到这个题目就知道助教的意思了

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