NO.PZ202304050100001102
问题如下:
(2) If Eagle uses the fair value method, the income ($ millions) from its investment in Aurora for 2012 will be closest to:
选项:
A.
4.8.
B.
10.4.
C.
15.2.
解释:
Unrealized gain from the change in fair value: (37.60 – 35.00) × 4 million shares = 10.4
Dividend income: 1.20 × 4 million shares = 4.8
Total investment income =$15.2
这里的fair value method和financial asset里的FVPL不是一个概念,会计处理也不完全一样。
在financial asset 里的FVPL还有realized G/L 来自其间持有但中间被卖掉的债券的情况