王同學(xué)
2023-02-09 00:19這邊4+1個(gè)點(diǎn)能不能用英文名詞寫一下，光用說的怎么記啊
所屬：CFA Level I > Financial Statement 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
Nicholas助教
2023-02-13 17:12
該回答已被題主采納
同學(xué)，下午好。
總結(jié)如下：
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.
加油，祝你順利通過考試~
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