Alfred · 2024年05月21日
* 问题详情，请 查看题干
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.
10.4.
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 =$15.2
如题，只考虑fair value变动和dividend
NO.PZ202304050100001102问题如下 (2) If Eagle uses the fair value metho the income ($ millions) from its investment in Aurora for 2012 will closest to: A.4.8.B.10.4.C.15.2. Unrealizegain from the change in fair value: (37.60 – 35.00) × 4 million shares = 10.4vinincome: 1.20 × 4 million shares = 4.8Totinvestment income =$15.2 这里的fair value methofinanciasset里的FVPL不是一个概念，会计处理也不完全一样。在financiasset 里的FVPL还有realizeG/L 来自其间持有但中间被卖掉的债券的情况
NO.PZ202304050100001102 问题如下 (2) If Eagle uses the fair value metho the income ($ millions) from its investment in Aurora for 2012 will closest to: A.4.8. B.10.4. C.15.2. Unrealizegain from the change in fair value: (37.60 – 35.00) × 4 million shares = 10.4vinincome: 1.20 × 4 million shares = 4.8Totinvestment income =$15.2 Eagle对A公司是20%的投资这个事情不需要考虑吗？我看到知识框架图里里面第二句the investment account es not reflethe investor's proportionate share of the investee's P/L, vin, or other strubutions. 是说母公司在子公司的按比例投资是不被反应出来的意思吗？那么问题问的是Eagle在A公司的投资中得到的investment income是多少？这里我比较困惑，谢谢解答！
