zzzz不歪 · 2023年09月11日
NO.PZ2023081403000021
问题如下：
Q. Under IFRS, a loss from the destruction of property in a fire would most likely be classified as:
选项：
A.continuing operations.
B.discontinued operations.
C.other comprehensive income.
解释：
A is correct. A fire may be infrequent, but it would still be part of continuing operations and reported in the profit and loss statement. Discontinued operations relate to a decision to dispose of an operating division.
Other comprehensive income指哪些
lynn_品职助教 · 2023年09月12日
嗨，从没放弃的小努力你好：
OCI记住口诀4+1就可以啦
综合收益的内容包含了净利润NI和其他综合收益OCI。所谓其他综合收益，指的是那些不能够直接计入利润表的未实现的亏损和利得【所以计入equity所有者权益】，4+1是
USGAAP和IFRS所共有的四项：
IFRS下特有的一项：
在revaluation model下，对资产进行重新估值，产生的价值调整进OCI。
----------------------------------------------努力的时光都是限量版，加油！
NO.PZ2023081403000021 问题如下 Q. Unr IFRS, a loss from the struction of property in a fire woulmost likely classifieas: A.continuing operations. B.scontinueoperations. C.other comprehensive income. A is correct. A fire minfrequent, but it woulstill part of continuing operations anreportein the profit anloss statement. scontinueoperations relate to a cision to spose of operating vision. 好像在讲义没有看到相关内容
NO.PZ2023081403000021问题如下Q. Unr IFRS, a loss from the struction of property in a fire woulmost likely classifieas:A.continuing operations.B.scontinueoperations.C.other comprehensive income.A is correct. A fire minfrequent, but it woulstill part of continuing operations anreportein the profit anloss statement. scontinueoperations relate to a cision to spose of operating vision.不是美国准则才被记为continuing operation吗
