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2016年美國CPA練習題精選：Financial 65
On July 31, Year 10, Tern Co. amended its single employee defined benefit pension plan by granting increased benefits for services provided prior to Year 10. Under IFRS, this past service cost will be reflected in the financial statement(s) for:
a. Year 10, and years before and following Year 10.
b. Years before Year 10 only.
c. Year 10, and following years only.
d. Year 10 only.
答案：D
Explanation
Choice "d" is correct. Under IFRS, past service cost is recognized on the income statement in the period of the plan amendment.
Choice "b" is incorrect. No retroactive adjustment is made when a plan amendment is made.
Choice "a" is incorrect. Under IFRS, past service cost is recognized on the income statement in the period of the plan amendment. Retroactive charges to past periods are not made and it is not necessary to amortize the cost to future periods because it has already been recognized in earnings.
Choice "c" is incorrect. Under IFRS, past service cost is recognized on the income statement in the period of the plan amendment. It is not reported in other comprehensive income and therefore recognition in future periods through amortization is not required.
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