c****1
发帖数: 37 | 1 pension losses,prior service cost and net transition obligations :
DR other comprehensive income
deferred tax assest
CR deferred tax benefit_oci
pension benefit asset
when pension losses,prior service cost and net transition obligations are
recognized in net periodic pension cost through the amortization :
DR net periodic pension cost
deferred tax benefit-oci
CR deferred tax benefit-net income
other comprehensive income
怎么理解这两个分录呢？ | c*****o
发帖数: 44 | 2 只是個人意見... 我剛在十一月份考完，只有兩、三條關於 pension的 formular in
MC。如果沒有太多時間，倒不如把懂的讀熟一點，不要用太多時間鑽研較難的題目。 | l****z
发帖数: 29846 | 3 我看ｂｅｃｋｅｒ后的理解．就是pension loss不直接进P&L,而是进OCI,同时有tax的
影响, 所以有deferred tax assets的影响 (这个你要看deferred tax那章了). 而进
OCI的那些会amortize进P&L, 所以就转出来reverse了. 同样有tax的影响.
你如果用Becker的话, 仔细看video,应该可以理解的.
【在 c****1 的大作中提到】
: pension losses,prior service cost and net transition obligations :
: DR other comprehensive income
: deferred tax assest
: CR deferred tax benefit_oci
: pension benefit asset
: when pension losses,prior service cost and net transition obligations are
: recognized in net periodic pension cost through the amortization :
: DR net periodic pension cost
: deferred tax benefit-oci
: CR deferred tax benefit-net income
| l*******w
发帖数: 61 | 4 Sounds very logical. The first journal entry looks like when the cost was
initially recognized into OCI account,
while the second is for when those OCI balances are amortized into P/L.
Maybe it can also be thought of this way: consider the case where there is
no tax effects (tax rates are always
zero, say), then those journal entry items related to tax accounts can be
removed, making the things easier to
read.
Then, think tax impacts of each transaction to add those tax items. Loss
would lead to tax benefit, and the tax
impact would follow the source of the original balance sheet account
movement. The original movement hits
OCI, then the tax impacts would also hit OCI.
【在 l****z 的大作中提到】
: 我看ｂｅｃｋｅｒ后的理解．就是pension loss不直接进P&L,而是进OCI,同时有tax的
: 影响, 所以有deferred tax assets的影响 (这个你要看deferred tax那章了). 而进
: OCI的那些会amortize进P&L, 所以就转出来reverse了. 同样有tax的影响.
: 你如果用Becker的话, 仔细看video,应该可以理解的.
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