为啥权益法one lineconsolidation？什么意思 ？为啥不考虑B公司的equity和lia？

历年真题2012年Q9的C题，答题计算时hedged position value 是1332股票的价值减去call option 的价值，题目中short call为了对冲风险long了1332股票，那么对冲指的是long的equity，为什么计算hedged position 时需要减去call option 的价值

A company previously expensed the incremental costs of obtaining a contract.All else being equal, adopting the May 2014 IA SB and FA SB converged accounteing standards on revenue recognition makes the co mpany's profitability initilynappear:nA lower.nB unchanged.nC higher.n这道题该怎么解？

Under IFRS, income included increases in economic benefits from:nA increases in liabilities not related to owners contributions.nB enhancements of assets not related to owners' contributions.n C increases in owners'equity related to owners' contributions.n这道题涉及的内容在ppt中有讲到吗

为什么第一张图里T的Capital FV是380 到了第二张图就变150？

为什么proportionate和equity比 equity一样 但asset是proportionate高？ equtiy method 下 asset怎么算？revenue又怎么算？谢谢

Int rate swap 是换本金，对么？

Reading6的课后题(经典题)36题，GIPS广告disclose return讲义里说有3种方法(1) 1,3,5年的annualized return; (2) period-to date return, 1,3,5年的annualized return;(3)period-to date return, 5年的annual return. 为啥题目里是按第一种方式披露，答案说遗漏了period-to date return

这里带入D的定义式是有负号的，为什么移到公式里不是+ liability 那一项？

改成that will be included in BetterCare consolidated是多少asset呢？