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L2 Pension Plan 问题

IFRS下,plan assets 的actual return与expected return不相等,current period pension expense会受到影响么?

 

i.e. expected return = 10%, 如果 (1)actual return = 10%, (2)actual return = 15%, 在(1)和(2)的情况下,current period pension expense相同么?

 

也可以参看Volume 2,Page 142, Question 30。Answer is A,but I think C is correct.

 

请大侠指教,谢谢!

 

 答案没错;pension expense 只跟expected return有关; pension asset 跟actual return有关

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