The following information is available from a comp
The following information is available from a company’s 2012 financial statements:
Note 6: employee costs.
Note 17: retirement benefit obligations
Amounts recognized in the income statement for the year
The pension expense (thousands) reported in 2012 is closest to:
A.$1,525.
B.$2,217.
C.$2,253.
参考解答
Ans:C.
The pension expense would be the sum of the expense for the defined contribution plan and the defined benefit plan (retirement benefit obligation):
1,525+728=2,253.
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