老师 讲义和书上有一句话是“In all of these cases in which items bypass the income statement, the book value of equity is stated accurately because it includes “accumulated other comprehensive income,” but net income is not stated properly from the perspective of residual income valuation.” 这个意思是在说如果violate了clean surplus relation,有些没有记在损益表 记到了OCI以后 BV of equity 还是正确的,可是Net Income不正确了。可是看起来这个结论跟下面的例题答案相反?