标题: 请教：CFA二级中economic pension expense的一个问题 [打印本页]

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作者: burning0spear    时间: 2016-4-18 20:48     标题: 请教：CFA二级中economic pension expense的一个问题

在准备复习，有个小问题请教高手一下：
1.课本后面习题中有FSA的题目涉及到underlying economic pension expense,有的地方直接用economic pension expense来表示，有的地方用economic pension expense - reported net periodic pension cost来计算，究竟该用哪种？

2.reported economic pension expense、underling economic pension expense、economic pension expense有区别吗？

谢谢！

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作者: ASSet_MANagemen    时间: 2016-4-18 20:50

1.  Actually "underlying Economic pension expense", "Reported Economic Pension Expense" are the same as "Economic Pension Expense"
2.  Why analyst needs to calculate the Economic pension expense instead of the Reported Pension Expense shown in the Income Statement is to eliminate the smoothing effect under Reported Pension Expense.
3.  The quickest way to come up with the Economic Pension Expense is to
*****Change in the Funded Status minus Employer's contribution OR if not giving you the employer's contribution or funded status in the exam
------Change in PBO, excluding benefits paid and then minus ACTUAL return on assets.
Hope this helps

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作者: Carson    时间: 2016-4-18 20:51

thank you indeed, maybe i mustn't be too serious about various kind of definition of  economics expenses.

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