李同學(xué)
2021-07-31 17:18什么情況進(jìn)OCI
所屬:CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來(lái)源: 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2021-08-02 13:48
該回答已被題主采納
同學(xué)你好,OCI中主要包含 以下幾項(xiàng),其中最后一項(xiàng)是IFRS下特有的哦
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
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.(IFRS特有)
