问题如下:
Compared to Confabulated’s reported earnings before taxes in 2018, if Dumas had been classified as a FVPL security, the earnings before taxes (in € thousands) would have been:
选项:
A.the same.
B.€1,000 lower.
C.€1,000 higher.
解释:
C is correct.
Unrealized gains and losses are included in income when securities are classified as FVPL. During 2018 there was an unrealized gain of €1,000.
考点:Financial asset 的会计计量
解析:如果 Dumas 一开始归类为FVPL那么unrealized G/L应该记在I/S中。在2018年Dumas有一个1,000的unrealized gain(55000-54000),因此2018年的earnings before taxes would have been 1,000 higher .
老师好 是否问题说 " had been claffisied "的意思是否是 如果从头开始就被当作FVPL 的, 所以这里是和2017 年的54000 比较 不是和初始买价 50000 比 求出FV 上升1000不是5000 。 如果这题说在2018 年才开始被reclassifed to FVPL 之前 还是以AMORTIZED COST 来的话 , 是否调整FV 的时候 就是5000 不是1000 了? 还是所有的额reclassify 后 都隐含着一个都要追溯调整的意思?谢谢