米同學(xué)
2021-07-25 20:42第22章課后題第19題，這題問的是交易性金融資產(chǎn)的浮盈浮虧如何計(jì)算在所有者權(quán)益里嗎？和第20題有什么不同的，可以連起來講解嗎？謝謝
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
Sinny助教
2021-07-26 16:45
該回答已被題主采納
同學(xué)你就，能否上傳一下具體題目哦
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追問
“For financial assets classified as trading securities, how are unrealized gains and losses reflected in shareholders’ equity?
They are not recognized.
They flow through income into retained earnings.
They are a component of accumulated other comprehensive income.”
摘錄來自: CFA Institute. “2020 CFA Program Level I Volume 3 Financial Reporting and Analysis?！?Apple Books. -
追問
“For financial assets classified as available for sale, how are unrealized gains and losses reflected in shareholders’ equity?
They are not recognized.
They flow through retained earnings.
They are a component of accumulated other comprehensive income.”
摘錄來自: CFA Institute. “2020 CFA Program Level I Volume 3 Financial Reporting and Analysis?！?Apple Books. -
追答
同學(xué)你好，這個(gè)差異就是會(huì)計(jì)準(zhǔn)則的要求
trading security因?yàn)槎唐谥畠?nèi)就會(huì)賣掉，所以他的浮動(dòng)盈虧短期內(nèi)就會(huì)確認(rèn)在利潤(rùn)表中，因此直接公允價(jià)值的變動(dòng)就記錄在利潤(rùn)表
而AFS則是持有時(shí)間不確定，時(shí)間可以很長(zhǎng)，也可以很短，所以他的收益和損失在賣出之前的unrealized 金額會(huì)確認(rèn)在OCI中哦
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