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发表于 2011-3-22 11:37 | 只看该作者

Reading 39: Non-current (Long-term) Liabilities-LOS k 习题精选

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Session 9: Financial Reporting and Analysis: Inventories, Long-lived Assets, Income Taxes, and Non-current Liabilities
Reading 39: Non-current (Long-term) Liabilities

LOS k: Compare and contrast the presentation and disclosure of defined contribution and defined benefit pension plans.

 

 

An employer offers a defined benefit pension plan and a defined contribution pension plan. The employer’s balance sheet is most likely to present an asset or liability related to:

A)
 the defined benefit plan.
B)
 both of these pension plans.
C)
 the defined contribution plan.

 

Only a defined benefit plan has a funded status that would appear on the balance sheet as an asset or liability. Employer payments into a defined contribution plan are recognized as expenses in the period incurred.

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2#
发表于 2011-3-22 11:38 | 只看该作者

The difference between a defined benefit pension plan’s assets and its defined benefit obligation is best described as the plan’s:

A)
 prior service cost.
B)
 funded status.
C)
 actuarial gain or loss.

The funded status of a defined benefit plan is the difference between the plan’s assets and the defined benefit obligation. If assets are greater than the obligation, the plan is said to be overfunded, and if assets are less than the obligation, the plan is said to be underfunded.

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3#
发表于 2011-3-22 11:38 | 只看该作者

The asset or liability reported on the balance sheet for a defined benefit plan is equal to the plan’s funded status under:

A)
 Both IFRS and U.S. GAAP.
B)
 U.S. GAAP, but not IFRS.
C)
 Neither IFRS nor U.S. GAAP.

Under U.S. GAAP, the asset presented for an overfunded plan or liability presented for an underfunded plan is the plan’s funded status. Under IFRS, the asset or liability presented does not include unrecognized prior service costs or unrecognized actuarial gains and losses.

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