以下是引用leekeewen在2009-6-9 2:31:00的发言：
ehh..I don't remember this question about pension accounting? What is it about? Could u pls help me refresh my memory a bit?~~
哎，说不定帮你refresh memory以后就发现又是我自己摆乌龙了。。我记不得题干说什么了，反正提到了IFRS。整个大题考的是pension accounting和stock option compensation accounting。第一道题问这个公司会在financial statement上汇报多少的pension obligation.如果是GAAP，那就是net funded status。而IFRS允许有对previous accounting period的adjustment。 but again,也许是我记错了。。。 | 
发表于 2009-6-9 01:19
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