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yydlut · 2024年04月12日

Darnell的market value较cost增加部分在equity method中是进入OCI吗，还是不予以考虑。

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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.


Darnell的market value较cost增加部分在equity method中是进入OCI吗，还是不予以考虑。

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王园圆_品职助教 · 2024年04月12日

同学你好，equity method下，investment的公允价值的增加是不予考虑的，只有公允价值的下跌才会计提减值。

而题目不做特殊说明要用fair value method的话，我们是不可以用fair value method 来计量这个对联营公司的investment的


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