ShirleyWan2021-10-22 12:38:18
ShirleyWan想问关于carrying amount 的问题 （1）无论是financial asset 的计算，还是Impairment value 的计算，都提到了carrying amount。carrying amount 的定义是什么？ （2） 和book value 有什么区别？
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Jason Yin2021-10-25 20:23:29
Jason YinThe book value is the value of an asset as it appears on the balance sheet.
Carrying value is the same as its original cost.
就像你买了100元的固定资产，资产第一年折旧10元，第二年资产的book value就是90，但是carrying value还是100！
同学加油，请给您的老师点个赞吧，谢谢！
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为什么FV through OCI 或FV through P/L 用fair value 作为carrying amount？
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同学您好，您这句话的理解是有偏差的！
我们只能这么说：在FVPL中，股票和债券用FV记账；在FVOCI中，股票和债券用FV记账，realized的部分记录在I/S中，unrealized的部分记录在OCI中；
如果题目只给了资产的carrying value，有时候默认carrying value就是fair value
【在CFA考试中，你可以把carrying value看成book value，这样近似处理没有问题，给你粘贴一句话，你可以看看】
The carrying value, or book value, is an asset value based on the company's balance sheet, which takes the cost of the asset and subtracts its depreciation over time. The fair value of an asset is usually determined by the market and agreed upon by a willing buyer and seller, and it can fluctuate often. In other words, the carrying value generally reflects equity, while the fair value reflects the current market price.
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