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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