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reachqi · 2021年02月21日

A选项错在哪里?请解答一下。谢谢

NO.PZ2016031101000004

问题如下:

For periods beginning on or after 1 January 2011, firms must not value portfolios:

选项:

A.

when objective, observable market prices are unavailable.

B.

more frequently than required by the composite-specific valuation policy.

C.

as of the last business day of the month unless it is the calendar month-end.

解释:

B is correct.

Provision 1.1.A.3.c states that portfolios must be valued "no more frequently than required by the valuation policy." The definition of fair value includes the statement, "In the absence of an objective, observable, unadjusted quoted market price for an identical investment in an active market on the measurement date, the valuation must represent the firm’s best estimate of the market value." Provision 1.1.A.4 states, "For periods beginning on or after 1 January 2010, firms must value portfolios as of the calendar month end or the last business day of the month." (See Section 3.2 of the reading.)

A选项错在哪里?请解释一下。谢谢

1 个答案
已采纳答案

韩韩_品职助教 · 2021年02月23日

嗨,从没放弃的小努力你好:


同学你好,如果没有市场的直接报价的话,那么我们可以用估计值。具体可以看这个条款当中的内容:

In the absence of an objective, observable, unadjusted quoted market price for an identical investment in an active market on the measurement date, the valuation must represent the firm’s best estimate of the market value.

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虽然现在很辛苦,但努力过的感觉真的很好,加油!