defined benefit liability liability, position, benefit, service, assets

serenasun

书上说了2种记录STAFF BENEFIT 的分录。分为the statement of financial position & the statement of comprehensive income。能否简要说明下这2种的精髓和区别吗？

 

我看不懂为什么the statement of financial position 记录LIABILITY时候=PV OF defined obligation +unrecognised actuarial gian-past service cost unrecognised-fair vaule of the assets plan?

 

serenasun

谢谢，另外在2009.12 的考试中，这个benefit 重要吗？