米同学2021-07-25 20:42:41
米同学第22章课后题第19题，这题问的是交易性金融资产的浮盈浮亏如何计算在所有者权益里吗？和第20题有什么不同的，可以连起来讲解吗？谢谢
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Sinny2021-07-26 16:45:21
Sinny同学你就，能否上传一下具体题目哦
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“For financial assets classified as trading securities, how are unrealized gains and losses reflected in shareholders’ equity?
They are not recognized.
They flow through income into retained earnings.
They are a component of accumulated other comprehensive income.”
摘录来自: CFA Institute. “2020 CFA Program Level I Volume 3 Financial Reporting and Analysis。” Apple Books.
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“For financial assets classified as available for sale, how are unrealized gains and losses reflected in shareholders’ equity?
They are not recognized.
They flow through retained earnings.
They are a component of accumulated other comprehensive income.”
摘录来自: CFA Institute. “2020 CFA Program Level I Volume 3 Financial Reporting and Analysis。” Apple Books.
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同学你好，这个差异就是会计准则的要求
trading security因为短期之内就会卖掉，所以他的浮动盈亏短期内就会确认在利润表中，因此直接公允价值的变动就记录在利润表
而AFS则是持有时间不确定，时间可以很长，也可以很短，所以他的收益和损失在卖出之前的unrealized 金额会确认在OCI中哦
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