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YaYa · 2020年01月20日

FVPL是什么来着问一道题:NO.PZ2016012102000204 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

FVPL是什么来着,。qqqqq

解释:

1 个答案

Olive_品职助教 · 2020年01月20日

嗨,努力学习的PZer你好:


FVPL是fair value through profit or loss。这种金融资产是以fair value作为账面价值,账面价值涨跌带来的收益或损失反映在损益表I/S中。FVPL是国际准则的叫法,对应的美国准则下是叫trading securities。但是二者包含的资产种类是有区别的,国际准则的FVPL可以是equity也可以是debt,equity除了被分为FVPL之外,还可以分为FVOCI。而美国准则下所有的equity都要归类为trading securities。

FVOCI是fair value through other comprehensive income。这种金融资产是以fair value作为账面价值,账面价值涨跌带来的收益或损失反映在OCI中。

一级财务的内容很多而且细碎,建议同学把讲义或者框架图打印出来放在手边,遇到类似情况可以随时翻阅,这样复习更高效。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!


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