问题如下:
When calculate comprehensive income which of the following is least likely to be include?
选项:
A.Unrealized gain from cash flow hedging derivatives.
B.Adjustment for minimum pension liabilities.
C.Unrealized gains from held-to-maturity securities.
解释:
Unrealized gains from held-to-maturity securities reported in I/S, not in owner's equity.
held-to-maturity securities
老师 这是持有至到期债权的意思吗?
为什么不属于OCI里?