No.PZ2016012101000172 (选择题)
来源: 原版书
If a company uses the fair value model to value investment property, changes in the fair value of the asset are least likely to affect: OCI
答案中,FV的变动会影响 NI和 net operating income. 【问】怎么影响到net operating income的,投资性房地产FV的变动具体影响哪个科目呢?