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MoonC · 2020年11月29日

问一道题:NO.PZ2016012102000203

问题如下:

Parent Company purchased 2,000 shares of Sub Company for $60 per share at the beginning of the year. The dividend paid by Sub Company is $3 per share. The share price of Sub Company was $55 at the end of the year.

Calculate the amount that Parent Company should report in the balance sheet if the securities are regarded as FVPL and if the securities are regarded as FVOCI.

选项:

FVPL
FVOCI
A.
$110,000
$110,000
B.
$110,000
$90,000
C.
$90,000
$50,000

解释:

Both of FVPL and FVOCI security are report in the B/S as fair value

FVPL : $55 per share x 2,000 shares = $110,000

FVOCI: $55 per share x 2,000 shares = $110,000

FVOCI的Unrealized G/L不是要计入OCI中?这样看这题到年底OCI不是会减少10000么,那B/S不是也会变化?

1 个答案

纠纠_品职答疑助手 · 2020年11月29日

嗨,爱思考的PZer你好:


同学可能需要理解下题干。

题干是说一个金融资产是按照在FVOCI和FVPL两种方法,他们在资产负债表上的反应的值会不会有区别(由于都是用fair value 入账的,所以不会有差别)。而不是说他们和自己年初比会不会有区别。


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