问题如下:
Fabian, CFA, work on the Equity investment company, Fabian is preparing a research report on PZ company, listed in HK and complies with IFRS 9. She collected a part of information from PZ company’s 2019 financial report in the following table(assume cost=par value):
If Shoes Corp had been classified as a Fair value through P/L, in 2019 the earnings before taxes would have been:
选项:
A.the same
B.1,000 higher
C.2,000 lower
解释:
B is correct.
考点:Financial asset 的会计计量
解析:
如果Shoes Corp一开始归类为Fair value through P/L , 那么unrealized G/L应该记在I.S中而不是OCI 。
在2019年 , Shoes Corp有一个1,000的unrealized gain(16,000-15,000), 因此2019年的earnings before taxes would have been higher 1,000.
老师好 想问问这道题 在计算shoes被归为FVPL后的unrealized gain时,为什么不用16000减12000,而减15000呢?
课上何老师讲的是,在计算unrealized G/L时,用的Fair value - Amortized cost。 这里的Amortized cost应该是12000吧?谢谢。