The following information is available from a comp

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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.

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题库:财会类考试,特许金融分析师(C,CFA一级

标签:Note,employee,financial

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401***990

2024-10-27 09:05:25

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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