关于past service cost问题 benefit, liability, service, assets

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?

李斯克老师

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

gaidy1101

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