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佳妮 · 2021年01月05日

问一道题:NO.PZ2016012102000200 [ CFA I ]

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
1 个答案

Olive_品职助教 · 2021年01月05日

嗨,从没放弃的小努力你好:


美国准则和国际准则都是把available for sales(FVOCI)这种金融资产记入OCI,OCI是equity里的一项,两准则没有区别,所以C选项正确。


-------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!


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