1個(gè)回答
Sinny助教
2017-09-05 09:36
該回答已被題主采納
同學(xué)你好,金融資產(chǎn)我們一共分為三類,HTM,AFS以及trading,HTM在持有期間以amortized cost 進(jìn)行計(jì)量,所有unrealised gain or loss均不會(huì)再報(bào)表中進(jìn)行反應(yīng)。而AFS和trading均以fair value 進(jìn)行計(jì)量。對(duì)AFS來說,unrealised gain or loss會(huì)計(jì)入OCI,也就是直接計(jì)入equity,而trading的unrealised gain or loss會(huì)計(jì)入I/S,在通過net income結(jié)轉(zhuǎn)到retain earnings
