问题如下图:
选项:
A.
B.
C.
解释:
老师,为什么不是face value- amount paid呢...?
lynn_品职助教 · 2023年05月29日
嗨,爱思考的PZer你好:
和到期没有关系哦,这道题现在是回购bond,
1、已经是以trading为目的了,
2、而且还是realized gain.
其实放在I/S可以简单理解为是表内利润,大家都看得到
所以realized gian顺理成章是要放在I/S表上,是公司账面上的利润
放在OCI可以理解为表外,因为OCI是在资产负债表中的所有者权益里面,损益表不体现这块利润,因为会计的谨慎性原则
进OCI的有下面这些
OCI的“4+1”一定要记住,其中4是两准则共有的,1是只有国际准则有。
trading securities/FVPL的 unrealized gains or losses 计入损益表,available for sale/FVOCI的 unrealized gains or losses 计入OCI。
----------------------------------------------努力的时光都是限量版,加油!
NO.PZ2016012101000196 问题如下 The management of Bank EZ repurchases its own bon in the open market. They p€6.5 million for bon with a favalue of €10.0 million ana carrying value of €9.8 million. The bank will most likely report: A.other comprehensive income of €3.3 million. B.other comprehensive income of €3.5 million. C.a gain of €3.3 million on the income statement. C is correct.A gain of €3.3 million (carrying amount less amount pai will reporteon the income statement.解析账面价值为9.8million的债券,公司花了6.5million赎回,对公司来说是花了更少的钱买一个贵的东西,是好事,因此会有一个gain=9.8-6.5=3.3million。收益的计算是用账面价值,而不是面值,B排除。A和C的区别在于gain是确认在损益表(income statement)中还是确认在OCI(other comprehensive income)中。根据会计准则规定,提前赎回债券带来的损益应该直接确认在损益表中,C正确。 如题,
NO.PZ2016012101000196问题如下The management of Bank EZ repurchases its own bon in the open market. They p€6.5 million for bon with a favalue of €10.0 million ana carrying value of €9.8 million. The bank will most likely report:A.other comprehensive income of €3.3 million.B.other comprehensive income of €3.5 million.C.a gain of €3.3 million on the income statement. C is correct.A gain of €3.3 million (carrying amount less amount pai will reporteon the income statement.解析账面价值为9.8million的债券,公司花了6.5million赎回,对公司来说是花了更少的钱买一个贵的东西,是好事,因此会有一个gain=9.8-6.5=3.3million。收益的计算是用账面价值,而不是面值,B排除。A和C的区别在于gain是确认在损益表(income statement)中还是确认在OCI(other comprehensive income)中。根据会计准则规定,提前赎回债券带来的损益应该直接确认在损益表中,C正确。 Carry value 是体现在报表上的花销吗?
fair value和carring value的区别是?
请问赎回不论在GAAP还是IGRS,不论gain or loss 都要反应在I/S里面吗?和fair value相似吗?
为什么gain 不是计入O