23. MARUS.A.deC.V., aMexicancorporationthat followsIFRS, haselected touse the revaluation model for its property, plant, and equipment. One of MARU’s machineswas purchased for 2,500,000Mexican pesos(MXN) at the beginningof the fiscal year ended 31 March 2010. As of 31 March 2010, the machine has a fair value of MXN 3,000,000. Should MARU show a profit for the revaluation of the machine? A. Yes. B. No, because this revaluation is recorded directly in equity. C. No, because value increases resulting from revaluation can never be recognized as a profit. 不是说重估产生的利得要放进OCI吗？放进OCI不算PROFIT吗？这B选项说的应该如何理解呢？

请问原版书r14第七题是什么意思？选项的错误在哪？

第一行后面以及第二行黄色部分英文怎么理解”

R同学为什么会盈利？没听懂。买期权那一块

Freddie, a salesperson, established an IPS for a client when he persuaded the client to direct his transactions to their firms. Freddie is in charge of executing orders with some recommendations on choices made by the client. One day, the client made an order to purchase some stocks that are not suitable for him. Freddie responded by stating that the client take a second thought of his order. Instead, the client insisted his original decision. At last, Freddie agreed to execute the order. Did Freddie comply with the Standards? 老师，客户的想法和ips不符是不是就证明对ips有影响，所以就要update ips？

K值查表怎么查

怎么知道是双尾的

老师，为什么计息要在扣除当期偿款后？是会计制度规定的吗？如果是，那为什么每期偿款在期末的情况却是先计息再扣当期偿款？

这题怎么算，是要用调和平均值吗？为什么要用调和平均值

老师您好，可否解释一下这两句话