Reading 22, note book 2 - page 65, question 8.
The funded status of NICEE Company's pension plan on December 31, 2007,
is $85 million underfunded .Unrecognized actuarial gains total $12
million and unrecognized prior service cost is $27 million. What is the
amount of the net pension liability reported on NICEE's balanced sheet
on December 31, 2007, according to IFRS?
A) $70 million. B) $85 million. C) $100 million.
我选的Ｃ， 但是答案是Ａ， 解释是Ｃ， 比较confuse, 请牛人解释。
[此贴子已经被作者于2010-5-9 17:40:54编辑过] | 
发表于 2010-5-9 15:48
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