霍同學(xué)
2021-07-13 23:53請(qǐng)問other comprehensive income的4+1是什么意思?
所屬:CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個(gè)回答
Evian, CFA助教
2021-07-14 16:28
該回答已被題主采納
同學(xué)你好,
這里other comprehensive income里面的4+1指的是我們記錄在OCI中的項(xiàng)目一共是4+1項(xiàng)
首先是國(guó)際準(zhǔn)則和美國(guó)準(zhǔn)則下都需要記錄在OCI中的4項(xiàng),包括
Foreign currency translation gain or losses
Adjustments for minimum pension liability
Unrealized G/L on available-for-sale securities
Unrealized G/L from cash flow hedging derivatives
除此之外,國(guó)際準(zhǔn)則下有一個(gè)特有的項(xiàng)目就是revaluation gain哦
Under IFRS, changes in the value in excess of historical cost of long lived assets measured using the revaluation model rather than the cost model.
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追問
這是考點(diǎn)嗎?
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追答
對(duì),是的,而且是重要考點(diǎn)~
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回復(fù)Evian, CFA:這個(gè)是ppt里哪里講解的謝謝;
