开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

Mia · 2020年03月21日

问一道题:NO.PZ2018062018000023 [ CFA I ]

问题如下:

Other comprehensive income includes:

选项:

A.

actuarial gains or losses from DB plan

B.

foreign transaction gains or losses

C.

Unrealized loss on held-to-maturity securities

解释:

A is correct. Other comprehensive income includes foreign currency translation gains or losses, actuarial gains or losses, unrealized gains or losses on available-for-sale securities, unrealized loss from cash flow hedging derivatives.

4➕1里面 哪儿有A啊???!
1 个答案
已采纳答案

郭大路 · 2020年03月21日

  1. OCI, 4 + 1 ( IFRS )
  2. 4 for both
  3. Foreign currency translation gains and losses
  4. Adjustment for minimum pension liabilities
  5. Unrealized gain/loss form cash flow hedging derivatives
  6. Unrealized gain/loss form available for sale securities
  7. 1 for IFRS
  8. + Change in the value using the revaluation model
  9. 如果有反转先抵原账户,再遵循原则1。


第二条红色部分,基础课讲义第132页


'' Certain costs of a company's defined benefit post-retirement plans that are not recognized in the current period. ( actuarial gains / losses )"





  • 1

    回答
  • 1

    关注
  • 459

    浏览
相关问题

NO.PZ2018062018000023问题如下Other comprehensive income inclus:A.actuarigains or losses from planB.foreign transaction gains or lossesC.Unrealizeloss on helto-maturity securities A is correct. Other comprehensive income inclus foreign currentranslation gains or losses, actuarigains or losses, unrealizegains or losses on available-for-sale securities, unrealizeloss from cash flow heing rivatives.B错误应该是translation,而不是transaction。C错误应该是available for sale/FVOCI金融资产产生的unrealizegain or loss,而不是helto-maturity金融资产。 想问一下helto maturity 金融资产和available for sale金融资产的区别

2023-09-11 09:44 1 · 回答

NO.PZ2018062018000023问题如下Other comprehensive income inclus:A.actuarigains or losses from planB.foreign transaction gains or lossesC.Unrealizeloss on helto-maturity securities A is correct. Other comprehensive income inclus foreign currentranslation gains or losses, actuarigains or losses, unrealizegains or losses on available-for-sale securities, unrealizeloss from cash flow heing rivatives.B错误应该是translation,而不是transaction。C错误应该是available for sale/FVOCI金融资产产生的unrealizegain or loss,而不是helto-maturity金融资产。 a说的是actuarial,但是讲义写的是unrealize不理解a为什么对

2023-04-28 12:32 1 · 回答

NO.PZ2018062018000023问题如下Other comprehensive income inclus: A.actuarigains or losses from pl B.foreign transaction gains or losses C.Unrealizeloss on helto-maturity securities A is correct. Other comprehensive income inclus foreign currentranslation gains or losses, actuarigains or losses, unrealizegains or losses on available-for-sale securities, unrealizeloss from cash flow heing rivatives.B错误应该是translation,而不是transaction。C错误应该是available for sale/FVOCI金融资产产生的unrealizegain or loss,而不是helto-maturity金融资产。 OCI包含什么有点混乱,老师能帮忙总结汇总一下吗

2022-04-16 12:58 1 · 回答

NO.PZ2018062018000023 foreign transaction gains or losses Unrealizeloss on helto-maturity securities A is correct. Other comprehensive income inclus foreign currentranslation gains or losses, actuarigains or losses, unrealizegains or losses on available-for-sale securities, unrealizeloss from cash flow heing rivatives. B错误应该是translation,而不是transaction。 C错误应该是available for sale/FVOCI金融资产产生的unrealizegain or loss,而不是helto-maturity金融资产。 C中的security,涨涨跌跌分别计入哪里?还是哪里都不记,直接忽略?

2022-01-27 16:13 1 · 回答

NO.PZ2018062018000023 应该是translation,而不是transaction 这两者的区别是什么?

2021-10-22 16:56 1 · 回答