periodic pension cost在I/S和OCI中的列报中的知识你掌握了没有？CFA考试中也是有这个知识的。毕竟这是财报中常考的知识点，那你准备的怎么样呢？和小编一起看看吧！对你备考CFA是有帮助的哦！

IFRS与USGAAP准则下的列报，以及两者之间的对比均是需要重点掌握的内容。
Under IFRS
Services cost (I/S): 包括current service cost，past service cost
Net interest expense/income (I/S)⭐ = Net pension liability / asset × discount rate⭐ = （Plan asset – PBO）× discount rate
Remeasurement (OCI):⭐actuarial gains and losses （精算利得和损失）⭐Any differences between the actual return on plan assets and the amount included in the net interest expense/income calculation. （actual return – plan asset × discount rate）
综上，under IFRS Period pension expense recognized in P&L== current service cost + net interest cost +past service cost，Period pension expense recognized in OCI = actuarial gains and losses on the pension obligation + net return on plan assets.
Under USGAAP
Current service cost (I/S)Past service cost (OCI): 在整个服务期间摊销到I/S表中Interest expense on pension obligations (I/S)Returns on the pension plan assets (I/S) （= plan asset × expected return rate）Actuarial gains or losses (OCI)⭐还包含了actual return与expected return的差。特殊情况下可以计入I/S（corridor approach）

综上，under USGAAP Period pension expense recognized in P&L = current service cost +interest cost – expected return on plan assets + amortization of past service cost -/+ amortization of actuarial gains / losses.
The following two parts are recognized in OCI Unamortized past service cost; Actuarial gains/losses and Difference between expected return and actual return on plan assets.


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