1個(gè)回答
Yan助教
2018-04-25 13:15
該回答已被題主采納
同學(xué)你好,equity=capital +R/E+OCI; OCI 有4項(xiàng)是兩種準(zhǔn)則共有的:1.foreign currency transalation gain on foreign subsidiraries 2.unrealized G/L on cash flow hedge derivatives 3. unrealized G/L on available-for-sale security 4.defined benefit pension.
