求助 CFA2 2012 mock afternoon Q16

16. After the actuarial revaluation of the pension plan and the change in accounting policy
related to actuarial gains and losses, the net pension liability (in ‘000s) Elbe would
report on its statement of financial position will be closest to:
A. €11,428.
B. €15,245.
C. €15,678.

答案是B，解释看不懂，不明白同样都是unrecognized的PSC 和 actuarial gains and losses，为什么只要减PSC？而且文章也没说立即recognize actuarial gains and losses啊，求高手指教，谢谢。

gary1012

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发表于 2012-5-31 17:31 | 只看该作者

题目已经根据这段话进行详细说明了 the change in accounting policy related to actuarial gains and losses~这道题答案没有问题，虽然第一次我也做错了呵呵
不过总体来说 mock题目的问题比sample少一些啦~

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icekingxnx

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发表于 2012-5-31 00:39 | 只看该作者

回复 4# jklsjdf

谢谢楼上的，要不要考这么细啊，我一直就记住书上那个fund status-PSC-actuarial gain & loss= IFRS net asset or liability.

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jklsjdf

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发表于 2012-5-30 22:03 | 只看该作者

Notes 里面有说一个点，

Under IFRS, companies have a choice fully recognizing actuarial gains and losses in the income statement or in other comprehensive income

在Notes Book 2 P111

在第二种的情况，就可以只是减去 Unrecognized past service cost

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icekingxnx