periodic pension cost在I/S和OCI中的列报知识点你学到了没有，这是CFA二级知识点养老金知识，不知道你学习的怎么样呢？今天和小编一起看看吧！
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）
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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.
CFA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。
