CFA二级阶段总结与重点精讲-财报（下）.docx

阶段总结与重点精讲直播即将开始1.2-FinancialReporting&AnalysisSM-BU<o6±0d cc-roouLL 爆展盅窗4HU-(；)SUO-u二 EueuLZO-S-EU<ZLOU-PBSB vSUoJ8do-EUO-IEUEnW-9L ?P SECQaleqsPUeIU UJAo-dE山JSod-UOQESU dluoo Ao-dE山心L CT xcv SlUCD >-lI)OdJoCM(DSuo4n£su-C5OUEU. O-SA-BU4 pucSuO-IaIadO-BUO-WtnWCUO-IESUadEOO ffllmPUBcEAo-dE山odGSlUaElSaAU- OBOOC -Uo-SsasAP2S zculoo 4HL OU)S nbIS-EU<E(5-°UEU-llOuosu-6l6-PB B (依依)st-od H-B一°UEU一u-O -0 6-1En-B>山LBU-PESB.2SAC5UV CEra-ra0CCEPUB on -°UPUIHJoABnoCDcoAPn-IUSU0。Uo-BSUdEOopSBql,leqs 寸 6,um08VUo-SUdluElsn一PVPUe s_SA-BUV8UB-dBCl-O- CTCCOUO< .WdIuaulalnaHSOdLPSBSaleqsPUeluEAO-dul山ISodZuo-Iesuaduloo o-gL cVBL OAccountingforDBPlanB/SPresentationMeasurementofplanassetsMeasurementofPBOFundedstatusofDBPlanPeriodicPensionCosts(IFRSvs.USGAAP)TPPCCalculationl/SandB/S(Equity-OCI)allocationAccountingforDBPlanDiscountratesusedtoestimatePBOaregenerallybasedonthemarketinterestratesofhigh-qualitycorporatefixed-incomeinvestmentswithamaturitysimilartothetimingofacompany,sfuturepensionpayments.AccountingforDBPlanMeasurementofPlanAssetsandFundedStatusPlauAssetsFakvalueatthebegiigoftheyear(+)EmployerContiibutions(+)Actualretui)()BenefhPaidIoemployee=fairvalueattheendoftheyearPBOPBOatthebegiuigoftheyear(+)Servicecost(÷)Diterestcost(+)Pastsevicecost(planamendmentsduringtheyear)(+)Acniaiiallosses(一)Acuiarialgainsduring(heyear()BenefitPaidioemployee=PBOattheendoftheyearDifferenceisftndedstansoftheplanPlanasset>PBO>OveftudedPlanPlanasset<PBO>UnderftmdedplanAccountingforDBPlanMeasurementofPlanAssetsandFundedStatusWhenacompanyhasasurplusinadefinedbenefitplan,theamountofassetthatcanbereportedisthelowerofthesurplusandtheassetceiling(thepresentvalueoffutureeconomicbenefits,suchasrefundsfromtheplanorreductionsoffuturecontributions).AccountingforDBPlanMeasurementofPlanAssetsandFundedStatusExample:assumeGoldenTeaCo.,spresentvalueofdefinedbenefitobligationis5,500andthefairvalueofthepensionplanassetsis6,000.Inaddition,thepresentvalueofavailablefuturerefundsandreductionsinfuturecontributionsis326.CalculatetheamountwouldreportasapensionassetorliabilityonGoldenTea,sbalancesheet.Answer:Fairvalueofplanasset-PBO=500,whichhasexceedtheassetsceiling,326.Thus,theamountshouldreportedonB/Sis326.AccountingforDBPlanTotalPeriodicPensionCosts(TPPC)TPPC=Employer'scontribution-(fundedstatusending-fundedstatusbeginning)TPPC=Currentservicecost+Interestcost-Actualreturnonplanassets-/+ActuarialG/LduetochangesinassumptionsaffectingPBO+PriorservicecostTPPC=Periodicpensioncostinl/S+PeriodicpensioncostinOCIThemaindifferencebetweenUSGAAPandIFR8istheallocationoftotalperiodicpensioncostbetweentheincomestatement(pensionexpense)andOCI.AccountingforDBPlanPeriodicPensionCosts-l/SIFRSU.S.GAAPCurrentservicecost=PVof养老金CurrentservicecostC、,A亦石宣=PVof+Pastservicecost+Interestexpense=PBObeg×Rd-Netint.income/+Netint.exp.*=(PlanAssetsbpp-PBobeg)XRd-ExpectedreturnonPlanAssets=PIanAssetsbeg×E(R)PPC+Pastservicecostamortization*lfFundedStatus>0,Netinterestincome;IfFundedStatus<0,Netinterestexpense.+ActuarialG/LamortizationCorridorApproachPPCAccountingforDBPlanPeriodicPensionCosts-B/S(Equity-OCI)IFRSU.S.GAAPActuarialGL*UnamortizedActuarialGL*UnamortizedPastServiceCostRemeasurement(O.C.I)O.C.I*lncludingthenetreturnonplanassets(actualreturn-planassetsegXdiscountrate)andactuarialgainandlosses.*不摊销。*lncludingthenetreturnonplanassets(actualreturn-planassetsegXexpectedreturn)andactuarialgainandlosses.AnalysisandAdjustmentofPensionAccountingEffectsofchangingpensionassumptionsEffectonItemsIncreaseDiscountRateDecreaseCompensationGrowthRateIncreaseExpectedRateofReturnPBODecreaseDecreaseNoEffectCurrentServiceCostDecreaseDecreaseNo曰feetInterestCostDecrease*DecreaseNoEffectPPCinl/SDecrease*DecreaseDecrease(USGAPAonly)TPPCDecreaseDecreaseNoEffect)FRAAnalysisandAdjustmentofPensionAccountingIncomeStatementAdjustment-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