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我叫仙人涨 · 2019年08月17日

Impairement loss for trading security

The teacher said for the trading security, we don't need to consider it because unrealised G/L is already reported on I/S. Does she mean that for trading security we dont consider impairment loss ?Or does she mean that for trading security, we  need to consider impairment loss but simply  just taking out the unrealised loss(90$) from Unrealised G/L and combine with 500$ to put this 590$ into impairment loss item on I/S? There is still a impairement loss item for trading security right ?

Many thanks!!

1 个答案

Henry HANG · 2019年08月18日

trading security 不需要资产减值。  因为tading security 顾名思义是为了 交易的,所以是用fair value 来入账。 价格shuihang随行就市,何来减值一说?


我叫仙人涨 · 2019年08月18日

同学,谢谢回答,按照你的解释,AHS也是用fair value来记的,为什么也要减值? 即使是fair value, 突然公司失信fair value急剧减少,调整成新的fair value 后,咔嚓减少的那部分和之前的unrealised loss何必成一起进去减值那一项。 欢迎多多讨论! 😊

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