问题如下:
Which of the following accounting treatment is most likely to be the same under both U.S. GAAP and the IFRS?
选项:
A. Reverse the inventory writedown.
B. Use the LIFO method.
C. Report the unrealized gain or loss from available-for-sale securities as equity.
解释:
C is correct.
Report the unrealized gain or loss from available-for-sale securities as equity under both U.S. and IFRS standards.
LIFO is not permitted under IFRS.
Reverse is not permitted under U.S. GAAP.
答案是不是有问题啊,,美国准则下avariable for sale 不是以fv入账计入oci部分的不包括equity的资产么,这个跟国际准则不一样啊