Q：Q has a defined benefit pension plan and prepares financial statements to 31 August 20X2. The following additional information is relevant for the year ended 31 August 20X3.
Interest on plan assets was $60 million.
The unwinding of the discount on the pension liability was $30 million.
The current service cost was $45 million.
The entity granted additional benefits to existing pensioners that vested immediately and that have a present value of $10 million. These were not allowed for in the original actuarial assumptions.
The entity paid pension contributions of $40 million.
The net pension liability are as follows:
31.8.20X3 31.8.20X2
$40m $35m
Ignoring deferred tax, what is the actuarial gain or loss arising in the year ended 31 August 20X3?
A. A gain of $20 million.
B. A loss of $10 million.
C. A loss of $20 million.
D. A loss of $5 million.
A：The correct answer is: A loss of $20 million
Opening liability 35
Interest on plan assets (60)
Unwinding of discount 30
Current service cost 45
Additional benefits 10
Pension contributions (40)
Actuarial loss (balancing figure) 20
Closing liability 40
高顿网校温馨提醒
各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的
ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。
戳这里进入ACCA免费题库>>>
写评论
