以下是高顿网校为大家整理的：p2公司报告。
 
　　In the statement of financial position, the amount recognized as a defined benefit liability (which may be a negative amount, ie an asset) should be the total of the following:
 
　　(a) The present value of the defined obligation at the year end, plus
 
　　(b) Any actuarial gains or minus any actuarial losses that have not yet been recognized, minus
 
　　(c) Any past service cost not yet recognized (if any), minus
 
　　(d) The fair value of the assets of the plan as at the year end (if there are any) out of which the future obligations to current and past employees will be directly settled
 
　　If this total is a negative amount, there is an asset in the position statement asset and this should be shown there as the lower of (a) and (b) below.
 
　　(a) The figure as calculated above
 
　　(b) The total of the present values of
 
　　(i) Any unrecognized actuarial losses and past service costs
 
　　(ii) Any refunds expected from the plan
 
　　(iii) Any reductions in future contributions to the plan because of the surplus
 
　　The determination of a discount rate is covered below
 
　　高顿网校小编提醒您：信心、毅力、勇气三者具备，则天下没有做不成的事。

 　　ACCA官方微信　　　　
　　扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒
　　
　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
　　高清网课：ACCA考试网络课程