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2012年ACCA考试《p2公司报告》讲义辅导23
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In the statement of financial position, the amount recognized as a defined benefit liability (which may be a negative amount, ie an asset) should be the total of the following:
(a) The present value of the defined obligation at the year end, plus
(b) Any actuarial gains or minus any actuarial losses that have not yet been recognized, minus
(c) Any past service cost not yet recognized (if any), minus
(d) The fair value of the assets of the plan as at the year end (if there are any) out of which the future obligations to current and past employees will be directly settled
If this total is a negative amount, there is an asset in the position statement asset and this should be shown there as the lower of (a) and (b) below.
(a) The figure as calculated above
(b) The total of the present values of:
(i) Any unrecognized actuarial losses and past service costs
(ii) Any refunds expected from the plan
(iii) Any reductions in future contributions to the plan because of the surplus
The determination of a discount rate is covered below
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