Jasmine Liu2019-11-02 18:14:04
老师好,这题看解析没有听懂,为什么AFS的股票是算浮亏的?可以再给清晰的讲一遍吗?谢谢! At the beginning of the year, Company P purchased 1,000 shares of Company S for $80 per share. During the year, Company S paid a dividend of $4 per share. At the end of the year, Company S's share price was $75.What amount of investment income should Company P recognize in its income statement if the investment in Company S is considered trading, and what amount should be recognized if the investment is considered available-for-sale? A ($1,000) for trading; ($1,000) for available-for-sale B ($1,000) for trading; $4,000 for available-for-sale C ($5,000) for trading; $4,000 for available-for-sale
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吴慧敏2019-11-02 22:18:11
只要产品没有真正的卖出成交,fair value波动引起的账面价值波动都属于浮盈和浮亏。
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