CFA二级阶段总结与重点精讲-财报（下）.docx

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1、阶段总结与重点精讲直播即将开始1.2-FinancialReporting&AnalysisSM-BUo60d cc-roouLL 爆展盅窗4HU-(；)SUO-u二 EueuLZO-S-EU-lI)OdJoCM(DSuo4nsu-C5OUEU. O-SA-BU4 pucSuO-IaIadO-BUO-WtnWCUO-IESUadEOO ffllmPUBcEAo-dE山odGSlUaElSaAU- OBOOC -Uo-SsasAP2S zculoo 4HL OU)S nbIS-EU山LBU-PESB.2SAC5UV CEra-ra0CCEPUB on -UPUIHJoABnoCDcoAPn-IU

2、SU0。Uo-BSUdEOopSBql,leqs 寸 6,um08VUo-SUdluElsn一PVPUe s_SA-BUV8UB-dBCl-O- CTCCOUOPBOOveftudedPlanPlanassetUnderftmdedplanAccountingforDBPlanMeasurementofPlanAssetsandFundedStatusWhenacompanyhasasurplusinadefinedbenefitplan,theamountofassetthatcanbereportedisthelowerofthesurplusandtheassetceiling(thep

3、resentvalueoffutureeconomicbenefits,suchasrefundsfromtheplanorreductionsoffuturecontributions).AccountingforDBPlanMeasurementofPlanAssetsandFundedStatusExample:assumeGoldenTeaCo.,spresentvalueofdefinedbenefitobligationis5,500andthefairvalueofthepensionplanassetsis6,000.Inaddition,thepresentvalueofav

4、ailablefuturerefundsandreductionsinfuturecontributionsis326.CalculatetheamountwouldreportasapensionassetorliabilityonGoldenTea,sbalancesheet.Answer:Fairvalueofplanasset-PBO=500,whichhasexceedtheassetsceiling,326.Thus,theamountshouldreportedonB/Sis326.AccountingforDBPlanTotalPeriodicPensionCosts(TPPC

5、)TPPC=Employerscontribution-(fundedstatusending-fundedstatusbeginning)TPPC=Currentservicecost+Interestcost-Actualreturnonplanassets-/+ActuarialG/LduetochangesinassumptionsaffectingPBO+PriorservicecostTPPC=Periodicpensioncostinl/S+PeriodicpensioncostinOCIThemaindifferencebetweenUSGAAPandIFR8istheallo

6、cationoftotalperiodicpensioncostbetweentheincomestatement(pensionexpense)andOCI.AccountingforDBPlanPeriodicPensionCosts-l/SIFRSU.S.GAAPCurrentservicecost=PVof养老金CurrentservicecostC、,A亦石宣=PVof+Pastservicecost+Interestexpense=PBObegRd-Netint.income/+Netint.exp.*=(PlanAssetsbpp-PBobeg)XRd-Expectedretur

7、nonPlanAssets=PIanAssetsbegE(R)PPC+Pastservicecostamortization*lfFundedStatus0,Netinterestincome;IfFundedStatus0,Netinterestexpense.+ActuarialG/LamortizationCorridorApproachPPCAccountingforDBPlanPeriodicPensionCosts-B/S(Equity-OCI)IFRSU.S.GAAPActuarialGL*UnamortizedActuarialGL*UnamortizedPastService

8、CostRemeasurement(O.C.I)O.C.I*lncludingthenetreturnonplanassets(actualreturn-planassetsegXdiscountrate)andactuarialgainandlosses.*不摊销。*lncludingthenetreturnonplanassets(actualreturn-planassetsegXexpectedreturn)andactuarialgainandlosses.AnalysisandAdjustmentofPensionAccountingEffectsofchangingpension

9、assumptionsEffectonItemsIncreaseDiscountRateDecreaseCompensationGrowthRateIncreaseExpectedRateofReturnPBODecreaseDecreaseNoEffectCurrentServiceCostDecreaseDecreaseNo曰feetInterestCostDecrease*DecreaseNoEffectPPCinl/SDecrease*DecreaseDecrease(USGAPAonly)TPPCDecreaseDecreaseNoEffect)FRAAnalysisandAdjus

10、tmentofPensionAccountingIncomeStatementAdjustment-USGAAPl/SReported($)Adjustments($)Adj.($)OperatingprofitA+PPC*(reportedonl/S)-CurrentServiceCostA,InterestexpenseB+InterestCostB，OtherincomeC+ActualreturnonPlanAssetsC,IncomebeforetaxA-B+CA-B,+C,*PPCreportedonl/S=Currentservicecost+Interestcost-Expectedreturnonplanassets9L(6WM0Om)(L)*(UOqooOdd1)+LLLL。HUJlSmPEllLLO(I二)*(UoDnqEUOO，Oddl)，OLL。HIUIUlSmPEOLL。SSU