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椰子鸡 · 2024年05月09日

没懂知识点在哪儿

NO.PZ2024011002000028

问题如下:

Assume a company has the following portfolio of marketable securities, which were acquired at the end of last year:


If the company reports under IFRS compared with US GAAP, its net income in the current year will most likely be:

选项:

A.€500,000 lower. B.the same. C.€500,000 higher.

解释:

Whether securities are classified as held for trading or available for sale, they are measured at their fair value on the balance sheet. All gains/losses on held-for-trading securities are reported on the income statements, whereas the unrealized gains/losses on available-for-sale securities are reported in equity. This treatment is the same for both IFRS and US GAAP reporting.

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1 个答案

lynn_品职助教 · 2024年05月10日

嗨,爱思考的PZer你好:


这道题是金融工具,但是Held for trading 和avaliable for sale两种叫法现在的准则已经不用了,这道题可以不做。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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