NO.PZ2018111303000035
问题如下：
Golden Elementary school offers its employees a defined benefit pension plan. Golden complies with IFRS.
Which component of Golden’s periodic pension cost would be shown in OCI rather than I/S:
选项：
A. Past service cost
B. Net interest expense
C. Remeasurements
解释：
C is correct.
考点：国际准则的I/S
解析：在国际准则下，Remeasurements是属于OCI的。
IFRS下，past service cost不是记在OCI吗？然后再进行摊销到I/S
