穆同學
2017-11-27 10:07186，OCI規(guī)定不是只有revaluation model那個是國際準則下，C也是？
所屬：CFA Level I 視頻位置 相關試題
來源： 視頻位置 相關試題
1個回答
Irene助教
2017-11-27 10:49
該回答已被題主采納
同學你好。
OCI有4+1的。
Foreign currency translation adjustment on a foreign subsidiary;
Unrealized G/L on derivatives contracts accounted for as cash flow hedges;
Unrealized G/L on available for sale securities;
Certain costs of a company’s defined benefit post-retirement plans that are not recognized in the current period;
(Solely for IFRS) changes in the value of long-lived assets measured using the revaluation model rather than the cost model.
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