请教：CFA二级中economic pension expense的一个问题

是 否 +2 论坛币

k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群

赵安豆老师微信：zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

立即领取

感谢您参与论坛问题回答

经管之家送您两个论坛币！

+2 论坛币

在准备复习，有个小问题请教高手一下：
1.课本后面习题中有FSA的题目涉及到underlying economic pension expense,有的地方直接用economic pension expense来表示，有的地方用economic pension expense - reported net periodic pension cost来计算，究竟该用哪种？

2.reported economic pension expense、underling economic pension expense、economic pension expense有区别吗？

谢谢！

扫码加我 拉你入群

请注明：姓名-公司-职位

以便审核进群资格，未注明则拒绝

分享0 收藏0 回帖

关键词：Economic expense PENSION econom Econo economic reported 课本

1.  Actually "underlying Economic pension expense", "Reported Economic Pension Expense" are the same as "Economic Pension Expense"
2.  Why analyst needs to calculate the Economic pension expense instead of the Reported Pension Expense shown in the Income Statement is to eliminate the smoothing effect under Reported Pension Expense.
3.  The quickest way to come up with the Economic Pension Expense is to
*****Change in the Funded Status minus Employer's contribution OR if not giving you the employer's contribution or funded status in the exam
------Change in PBO, excluding benefits paid and then minus ACTUAL return on assets.
Hope this helps

thank you indeed, maybe i mustn't be too serious about various kind of definition of  economics expenses.

zztse 发表于 2010-5-18 09:26
1.  Actually "underlying Economic pension expense", "Reported Economic Pension Expense" are the same ...

i dont think benefit paid should be excluded though...