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TZXคิดถึง · 2023年04月26日

为什么唯独Darnell不归为FVPL？

  1. CFA II
  2. FRA

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NO.PZ202304050100000402

问题如下：

(2) If at acquisition, all of the equity securities that were eligible to be designated as fair value through profit or loss were so designated, the amount that the entire equity portfolio would contribute to Foster's net income for the year would have been closest to:

选项：

A.

$11,000.

B.

$26,000.

C.

$21,000.

解释：

Only the equity securities that were designated as available for sale (Barker and Cosmic) could have been designated at fair value, and the unrecognized gains from those securities would then be included in income. Because Foster is a manufacturing company and not a venture capital or mutual fund company, it cannot account for its significant influence in Darnell using fair value.

Income would be equal to the dividends from Alton, Barker, and Cosmic plus the changes in market value for those same three securities plus the income from Darnell using the equity method.


本题说了所有的equity都被归为FVPL，为什么答案里唯独对Darnell不归为FVPL。

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王园圆_品职助教 · 2023年04月26日

同学你好，因为Darnell不是Foster的一般的投资的金融工具，而是子公司哦——Foster都已经在Darnell有董事会席位了，还有40%的股权，所以应该用equity method对Darnell进行处理。

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