对于round-lot和odd-lot预习基础课和这次的课解释不一致，上传图片是预习基础课笔记。

老师，请问为何concept1说法不对？

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？

请问这道题为什么不选C啊？

请问原版书r14第七题是什么意思？选项的错误在哪？

请问，在CASE8 Q4中，convertible bond并没有说maturity，但是前面讲义上说tier2 capital包含的资产应该是long-term bond with maturity min 5 years，所以是不是所有债券都算作tier2，可以ignore maturity？短期债券with maturity less than 5 years的债券该算作那种capital呢？

老师能举例解释一下什么是计算FCInv时要用到的Gross disposal吗？谢谢！

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？