periodic pension cost在I/S和OCI中的列報中的知識你掌握了沒有？CFA考試中也是有這個知識的。畢竟這是財報中?？嫉闹R點，那你準(zhǔn)備的怎么樣呢？和小編一起看看吧！對你備考CFA是有幫助的哦！

IFRS與USGAAP準(zhǔn)則下的列報，以及兩者之間的對比均是需要重點掌握的內(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.


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