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neo量 · 2019年11月10日

问一道题:NO.PZ2017102901000031

问题如下图:

    

选项:

A.

B.

C.

解释:


请问下cfo里的purchase trading和cfi里面的acquisition of debt and equity investment区别在哪里

1 个答案

Olive_品职助教 · 2019年11月11日

同学你好,trading security是financial asset中的一种,在Reading 24中专门有一节是讲financial asset的,会计准则要求trading security的投资分类为CFO,其他的financial asset投资归为CFI。加油!

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