Confused by a Mock

S2000 please help!

Beg PBO 3125

End PBO 5520

Beg PA 1555

End PA 2905

Contributions 950

Calculate Total Peridic Pension Cost.

What’s the correct formula and answer? On the Mock a) 95 and c) 1995 Thank you!

BG Net pension obligation (PBO - PA) + Total periodic cost - Contribution = ED Net pension obligation. Use this formula and the answer is 1995 am i right? Another formula is Total periodic pension cost = Service cost (current + past) + interest cost (of PBO) - actual return on plan asset + actuarial loss. Use the appropriate formula according to the information given.

sadly not the mock puts answer as 95 I got 1995 and I got it wrong

Total periodic pension cost = contribution - (ending funded status - beginning funded status)

I’m getting 1995 as well. Which mock is this?

TPPC = net liability increase + contribution

I think answer is wrong



Don’t worry 1995 for sure.

is this IFRS or US GAAP?