蝈蝈@嗅 · 2020年03月17日
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：
C is correct.
held-to-maturity financial assets are measured at amortized cost. Unrealized gains from held-to-maturity securities is not reported.
可以稍微解释一下held maturity asset是什么吗，出现了好几次。NO.PZ2016012102000042 问题如下 When calculate comprehensive income whiof the following is least likely to inclu? A.Unrealizegain from cash flow heing rivatives. B.Austment for minimum pension liabilities. C.Unrealizegains from helto-maturity securities. C is correct. helto-maturity financiassets are measureamortizecost. Unrealizegains from helto-maturity securities is not reporte考点综合收益comprehensive incomecomprehensive income的定义就是除了与股东的交易以外所有会影响equity的项目。答案C持有至到期投资按摊余成本计量(measureamortizecost)。持有至到期投资的未实现收益不在财务报告中体现(主要是因为变动不影响企业的收益)。 我之前认为，持有至到期，以历史成本记账，利息收入这些，在哪里体现呢？前面有一道题的解析中，说到，未确认的持有至到期资产的亏损，计入损益表（谨慎原则），收入计入OCI，那这个说法是错的？
NO.PZ2016012102000042 请问B是什么意思呢
NO.PZ2016012102000042 Austment for minimum pension liabilities. Unrealizegains from helto-maturity securities. C is correct. helto-maturity financiassets are measureamortizecost. Unrealizegains from helto-maturity securities is not reporte 考点综合收益comprehensive income comprehensive income的定义就是除了与股东的交易以外所有会影响equity的项目。 答案C持有至到期投资按摊余成本计量(measureamortizecost)。持有至到期投资的未实现收益不在财务报告中体现(主要是因为变动不影响企业的收益)。 C，最好说一个实际例子
NO.PZ2016012102000042 C和available for sale这种长期投资的区别在哪里呀
NO.PZ2016012102000042 题目说的是Comprehensive Income, 包括了NI和OCI。 UnrealizeG/L on Helto maturity ，既不在 I/S 也不在OCI,那这个在哪里？ 是在Balancesheet里面的哪一项呢？
