Under the revaluation model, whether the asset revaluation affects the net income depends on whether the revaluaton initially increase or decrease the carrying amount of the asset. 这句话如何理解，能举个例子不

请问这个可以从公式证明一下答案吗？大概感觉B 可以理解

直角坐标系画图，对应的推导也太凭感觉了。

这里老师说了从承租人的角度来讲IFRS为什么只有Finance lease，老师说operating lease没有记liability，可是讲义上面是会记liability=asset的，怎么是没有记呢？

Debt-service coverage ratio 越高，不是应该credit risk 越低吗？ 租金能cover大部分月供吗？

请问Operating lease的lease payable 也是用PV吗？英文解析里面是错的吗？解析里说是用PV和MV的低值

repo agreement不受政府管制吗? 他优缺点是什么呢？笔记没记完整 谢谢

老师 repo agreement 什么是正回购 逆回购 英文是啥

DR=L＋DM，DM=3.36%-1% ，为何1%不年化就计算？Libor数据3.36%也是年华后的数据

Which of the following statements regarding GIPS compliance is correct? A Plan sponsors and consultants that manage assets can claim compliance with GIPS. B Software that calculates performance in a manner consistent with the GIPS standards can claim compliance with GIPS. C Investment management firms can comply with GIPS requirements by limiting their compliance claims to the standards they have chosen to follow. 不是只有公司可以claim GIPS compliance吗？个人不是不可以吗？