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回复 607# qazqwe1221
Because the accounting and reporting of DB pension plans differ between IFRS and U.S. GAAP and companies have different options under IFRS, it is useful to be able to assess a company’s underlying pension liability (or asset) as the pension obligation less plan assets (funded position or funded status). U.S. GAAP reports this net amount on the balance sheet, so additional adjustments are not needed to reflect the underlying economics. IFRS requires additional adjustments to reflect the underlying economic liability (or asset) if a company defers AGLs and/or does not report the obligation for all past service costs. In addition, IFRS includes a limitation on the amount of a pension asset that can be reported. Thus, the amount reported under IFRS is not necessarily equivalent to the economic perspective of the net funded position. Analysts look at the notes to the financial statements to find the gross benefit obligation and the fair value of the assets allocated to pay the obligation to determine the economic net funded position.
(Level II 2012 Volume 2 Financial Reporting and Analysis, 6th Edition. Pearson Learning Solutions 216). |
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发表于 2012-6-7 11:14
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