你的回答是叙述 notes 2 page 108：
The difference in the expected return and the actual
return is combined with other items related to changes in actuarial assumptions into the
"actuarial gains and losses" account.
这点我明白，我的问题是，计算acturial g/l 为何忽略actual return on plan assets？
公式
total periodic pension cost = current service cost + interest cost - actual return on
plan assets +/-actuarial losses/gains due to changes in assumptions affecting PBO +
prior service cost
total periodic pension cost = current service cost + (interest cost - exp ret) + (exp ret + actual return on
plan assets +/-actuarial losses/gains due to changes in assumptions affecting PBO) +
prior service cost
另外你列出的公式，是不是有点笔误？？
total periodic pension cost = current service cost + (interest cost - actual return) + (actual return - expected return on
plan assets +/-actuarial losses/gains due to changes in assumptions affecting PBO) +
prior service cost
发表于 2014-3-30 00:11
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