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KKII · 2024年05月16日

Barker and Cosmic不是用FVOCI吗，为啥就突然用FVPL来计量了？

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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.


Barker and Cosmic不是用FVOCI吗，为啥就突然用FVPL来计量了？

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王园圆_品职助教 · 2024年05月16日

同学你好，注意仔细读题哦

“ all of the equity securities that were eligible to be designated as fair value through profit or loss were so designated”这一小问自己写了要去把所有投资都作为FVPL来计量的哦

时光伤痕 · 2024年05月16日

题干里好像说了都变成FVPL

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