关于past service cost问题

benefit, liability, service, assets

请问在算Net pension liability under IFRS= PV of the defined benefit obligation - fair value of the plan assets - unrecognized PSC +(-) unrecognized actuarial gains

为什么是减去unrecognized PSC阿? PSC不是还没有计入Net pension liability? 不是应该加上么?

gaidy1101

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发表于 2012-4-14 19:09 | 只看该作者

你看错了吧，是加号啊。Net pension liability是PBO-fair value of pension assets 而PBO是个存量，里面当然包括了unrecognized past service cost项（当然也有current service cost）。GAAP下面直接呈报fund status即是net pension liability 而IFRS下要宽松一点，所以可以把这块加上去再放到BS里

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李斯克老师

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发表于 2012-5-17 14:10 | 只看该作者

回复 1# airman215

请问在算Net pension liability under IFRS= PV of the defined benefit obligation - fair value of the plan assets - unrecognized PSC +(-) unrecognized actuarial gains

为什么是减去unrecognized PSC阿? PSC不是还没有计入Net pension liability? 不是应该加上么?

如果求的是NET PENSION ASSET UNDER IFRS,则是= fair value of PA - PV of defined benefit obigation + unrecognized PSC + unrecognized actuarial losses
但如果求的是NET PENSION LIABILITY UNDER IFRS，则是= PV of defined benefit obiligation - fair value of PA - unrecognized PSC - unrecogized acurarial loss

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