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yj2640 · 2024年06月23日

Holistic B/S不包含traditional B/S吗

  1. CFA III
  2. 个人IPS

NO.PZ2018091705000071

问题如下：

Jacques, age 25, has recently found his first job in the financial industry. He has 5,400 in his saving account and no other investment assets. His student loan are still outstanding. According to his personal situation, on which balance sheet are his future earnings reflected?

选项：

A.

economic balance sheet.

B.

traditional balance sheet.

C.

both the economic and the traditional balance sheets.

解释：

A is correct.

考点：Economic (Holistic) Balance Sheet

解析：预期未来收益的现值反映在Economic (Holistic) Balance Sheet上，而不是traditional balance sheet上。

如题，因为holistic是更全面的B/S，它不是包含traditional的吗？

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王暄_品职助教 · 2024年06月24日

不选C是因为实际上我们还需要把holistic和traditional分开看，而不是说影响到holistic也一定影响traditional是吗？

因为未来收益在传统意义上并不构成一项具有明确价值的资产，因此不会出现在传统资产负债表上。因此不会出现在传统负债表上

王暄_品职助教 · 2024年06月24日

是的，holistic是更全面的B/S，是包含traditional，因此human capital的现值都会反应在holistic B/S上，因此选A。

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