首页 | 学习中心 | 注册 登录
返回列表 发帖
morebeans

Rank: 2

UID
223354 
帖子
192 
主题
39 
注册时间
2011-7-11 
最后登录
2016-4-19 
1# 跳转到 » 倒序看帖
打印
tT
发表于 2011-7-13 13:12 | 只看该作者

Fund status for Employee Compensation

reported, status, service, net
If the funded status is $85M underfunded, and the unrecognized actuarial gain is $12M and unrecognized prior service cost is $27M, what is the amount of the net pension liabilities reported according to IFRS, $70M or $100M?
收藏 分享

flyinggirl

Rank: 2

UID
217800 
帖子
261 
主题
109 
注册时间
2011-5-24 
最后登录
2012-9-12 
2#
发表于 2011-7-13 13:12 | 只看该作者
i think it would be (70) underfunded, which is less underfunded than before b/c IFRS makes things look better, do you subtract that unrecognized actuarial gain and add the unrecognized PSC?

TOP

senlinlang

Rank: 2

UID
217995 
帖子
325 
主题
171 
注册时间
2011-5-25 
最后登录
2012-9-12 
3#
发表于 2011-7-13 13:12 | 只看该作者
85M-12M+27M = 70M underfunded.

TOP

Newhuman

UID
217996 
帖子
345 
主题
185 
注册时间
2011-5-25 
最后登录
2012-9-12 
4#
发表于 2011-7-13 13:12 | 只看该作者
IFRS requires reporting the net pension asset or liablity after removing the unrecognized gains/losses from the funded status to the extent not yet amortized.

I suppose the correct way would be

-85 because underfunded
-12 (gain would have originally reduced our liability in funded status but since it is not amortized would remove the effect)
+27(loss would have increased our PBO but it's added back for the same reason that it's not amortized)
= -70 (hence underfunded)

TOP

liquidity

Rank: 2

UID
223394 
帖子
274 
主题
14 
注册时间
2011-7-11 
最后登录
2014-7-25 
5#
发表于 2011-7-13 13:12 | 只看该作者
ouch i am wrong...



Edited 2 time(s). Last edit at Wednesday, May 25, 2011 at 03:36AM by passme.

TOP

smuggycfa

Rank: 2

UID
223462 
帖子
349 
主题
14 
注册时间
2011-7-11 
最后登录
2014-8-6 
6#
发表于 2011-7-13 13:12 | 只看该作者
100

first of all

you should reduce liability by 12 which was gains .. to be 73 underfunded ,,,then you got loss to make it larger to be 100- underfunded

i am not sure but i would like to try with you

TOP

ppls

Rank: 2

UID
217812 
帖子
300 
主题
165 
注册时间
2011-5-24 
最后登录
2012-9-12 
7#
发表于 2011-7-13 13:12 | 只看该作者
Meshal, double check the work above. The correct answer is 70 underfunded.

TOP

ayaz_mahmud369

Rank: 2

UID
223412 
帖子
334 
主题
15 
注册时间
2011-7-11 
最后登录
2014-8-7 
8#
发表于 2011-7-13 13:12 | 只看该作者
anyone else think this questions is sort of asked backwards???

if you start with the underfunded liability of (70) then factor in actuarial gain of +12, then subtract the prior service cost of (27) you arrive at the answer more intuitively
(-70) + 12 - 27 = 85

TOP

返回列表