NO.PZ2016012101000078
问题如下:
For financial assets classified as trading securities, how are unrealized gains and losses reflected in shareholders’ equity?
选项:
A.
They are not recognized.
B.
They flow through income into retained earnings.
C.
They are a component of accumulated other comprehensive income.
解释:
B is correct.
For financial assets classified as trading securities, unrealized gains and losses are reported on the income statement and flow to shareholders’ equity as part of retained earnings.
解析:对于trading securities,因为就是为了赚取价格上涨而购买的金融资产,随时有可能卖出,所以unrealized gains/losses是报告在I/S中的,所以选B。对于available for sale,unrealized gains/losses是确认在OCI里的。对于held to maturity资产,不按fair value调整,所以不确认unrealized gains/losses。
Trading security 和AFS的区别是?