The following information is available from a comp

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The following information is available from a company’s 2011 financial statements:
Note 6: Employee costs

Note 17: Retirement benefit obligations
Amounts recognized in the income statement for the year

The pension expense (in thousands) reported in 2011 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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2024-11-07 12:00:43

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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