periodic pension cost在I/S和OCI中的列報(bào)中的知識(shí)你掌握了沒有？CFA考試中也是有這個(gè)知識(shí)的。畢竟這是財(cái)報(bào)中常考的知識(shí)點(diǎn)，那你準(zhǔn)備的怎么樣呢？和小編一起看看吧！對(duì)你備考CFA是有幫助的哦！

IFRS與USGAAP準(zhǔn)則下的列報(bào)，以及兩者之間的對(duì)比均是需要重點(diǎn)掌握的內(nèi)容。
Under IFRS
Services cost (I/S): 包括current service cost，past service cost
Net interest expense/income (I/S)? = Net pension liability / asset × discount rate? = （Plan asset – PBO）× discount rate
Remeasurement (OCI):?actuarial gains and losses （精算利得和損失）?Any differences between the actual return on plan assets and the amount included in the net interest expense/income calculation. （actual return – plan asset × discount rate）
綜上，under IFRS Period pension expense recognized in P&L== current service cost + net interest cost +past service cost，Period pension expense recognized in OCI = actuarial gains and losses on the pension obligation + net return on plan assets.
Under USGAAP
Current service cost (I/S)Past service cost (OCI): 在整個(gè)服務(wù)期間攤銷到I/S表中Interest expense on pension obligations (I/S)Returns on the pension plan assets (I/S) （= plan asset × expected return rate）Actuarial gains or losses (OCI)?還包含了actual return與expected return的差。特殊情況下可以計(jì)入I/S（corridor approach）

綜上，under USGAAP Period pension expense recognized in P&L = current service cost +interest cost – expected return on plan assets + amortization of past service cost -/+ amortization of actuarial gains / losses.
The following two parts are recognized in OCI Unamortized past service cost; Actuarial gains/losses and Difference between expected return and actual return on plan assets.


CFA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握CFA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以在線咨詢。