jane123456 · 2024年08月26日
NO.PZ2023081403000035
问题如下：
Q. For financial assets classified as held to maturity, how are unrealized gains and losses reflected in shareholders’ equity?
选项：
A.They are not recognized.
B.They flow through retained earnings.
C.They are a component of accumulated other comprehensive income.
解释：
A is correct. Financial assets classified as held to maturity are measured at amortized cost. Gains and losses are recognized only when realized.
这个资产记入哪个类别
lynn_品职助教 · 2024年08月26日
嗨，从没放弃的小努力你好：
HTM没有Unrealized G/L，举个例子就是投资了公司债
Trading securities交易性金融资产和Available for sale可供出售金融资产是准则修改之前的分类方法。
旧分类方法如下，已废止：
1. 交易性金融资产（Trading securities）；
2. 持有至到期投资（held-to-maturity investment）；
3. 可供出售金融资产（available-for-sale financial asset）
新准则下金融资产的分类为：
1. 以公允价值计量且其变动计入当期损益的金融资产（financial asset measured at fair value through profit & loss, FVTPL）；
2. 以公允价值计量且其变动计入其他综合收益的金融资产（financial asset over comprehensive income，FVOCI）；
3. 以摊余成本计量的金融资产（financial assets measured at amortized cost， AMC）
----------------------------------------------虽然现在很辛苦，但努力过的感觉真的很好，加油！
