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2025-10-25 18:11Q3,在I/S中current service cost,interest cost不是說(shuō)都?xì)w在periodic pension expense科目下嗎,為什么還會(huì)有csc歸在operating expense科目,interest expense歸在利息科目這一說(shuō)?
所屬:CFA Level II > Financial Statement Analysis 視頻位置 相關(guān)試題
來(lái)源: 視頻位置 相關(guān)試題
1個(gè)回答
Simon助教
2025-11-05 16:31
該回答已被題主采納
題目問(wèn)的是operating expense,而非periodic pension expense。
IFRS下,service cost屬于operating expense。
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追問(wèn)
那請(qǐng)問(wèn)periodic pension expense科目里包含了什么?IFRS下service cost屬于operating expense科目,那GAAP下service cost歸屬哪個(gè)科目呢?
