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
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
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
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