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标题: 关于past service cost问题 [打印本页]

作者: airman215 时间: 2012-3-29 11:26 标题: 关于past service cost问题

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?

作者: gaidy1101 时间: 2012-4-14 19:09

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

作者: 李斯克老师 时间: 2012-5-17 14:10

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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