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mayduke · 2022年04月11日

关于unrealized gain and loss

  1. CFA I
  2. FRA

NO.PZ2016012101000080

问题如下：

For financial assets classified as held to maturity, how are unrealized gains and losses reflected in shareholders’ equity?

选项：

A.

They are not recognized.

B.

They flow through retained earnings.

C.

They are a component of accumulated other comprehensive income.

解释：

A  is correct.

Financial assets classified as held to maturity are measured at amortised cost. Gains and losses are recognized only when realized.

解析：对于held to maturity资产，不按fair value调整，所以不确认unrealized gains/losses。对于available for sale资产，unrealized gains/losses是通过OCI确认在equity中。对于trading securities，unrealized gains/losses报告在I/S中。

unrealized gain and loss在B/S上怎么记账的呢，记在哪边，跟fair value的变动调平时B/S上左右是怎么写的呢？可以举例吗

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已采纳答案

Kiko_品职助教 · 2022年04月12日

嗨，努力学习的PZer你好：


对于available for sale资产，unrealized gains/losses是通过OCI确认在equity中。对于trading securities，unrealized gains/losses报告在I/S中。

例如 对于available for sale资产，购入1000，资产负债表左边cash减少1000，资产增加1000，一年之后涨到2000，资产变成2000，左边相当于增加了1000，右边在OCI里确认unrealized gains/losses1000，这样两边平了。

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NO.PZ2016012101000080 问题如下 For financiassets classifiehelto maturity, how are unrealizegains anlosses reflectein shareholrs’ equity? A.They are not recognize B.They flow through retaineearnings. C.They are a component of accumulateother comprehensive income. is correct.Financiassets classifiehelto maturity are measureamortisecost. Gains anlosses are recognizeonly when realize解析对于helto maturity资产，不按fair value调整，所以不确认unrealizegains/losses。对于available for sale资产，unrealizegains/losses是通过OCI确认在equity中。对于trang securities，unrealizegains/losses报告在I/S中。 available for sales 是持有目的不太明确的股票或者债券，可以赚利息也可以赚差价 这句话理解就是这道理因为不确定是股票还是债券 所以无法确认意思吗？

2023-03-04 13:28 1 · 回答

NO.PZ2016012101000080问题如下For financiassets classifiehelto maturity, how are unrealizegains anlosses reflectein shareholrs’ equity?A.They are not recognizeB.They flow through retaineearnings.C.They are a component of accumulateother comprehensive income.is correct.Financiassets classifiehelto maturity are measureamortisecost. Gains anlosses are recognizeonly when realize解析对于helto maturity资产，不按fair value调整，所以不确认unrealizegains/losses。对于available for sale资产，unrealizegains/losses是通过OCI确认在equity中。对于trang securities，unrealizegains/losses报告在I/S中。这一章感觉有点抽象不好记，脑子里无法清楚记忆B/S和I/S的结构，我应该怎么办？

2023-01-22 12:54 1 · 回答

They flow through retaineearnings. They are a component of accumulateother comprehensive income. A  is correct. Financiassets classifiehelto maturity are measureamortisecost. Gains anlosses are recognizeonly when realize 解析对于helto maturity资产，不按fair value调整，所以不确认unrealizegains/losses。对于available for sale资产，unrealizegains/losses是通过OCI确认在equity中。对于trang securities，unrealizegains/losses报告在I/S中。 解析里说，​对于helto maturity资产，不按fair value调整，所以不确认unrealizegains/losses。对于available for sale资产，unrealizegains/losses是通过OCI确认在equity中。对于trang securities，unrealizegains/losses报告在I/S中。

2021-07-12 06:55 1 · 回答

They flow through retaineearnings. They are a component of accumulateother comprehensive income. A  is correct. Financiassets classifiehelto maturity are measureamortisecost. Gains anlosses are recognizeonly when realize 解析对于helto maturity资产，不按fair value调整，所以不确认unrealizegains/losses。对于available for sale资产，unrealizegains/losses是通过OCI确认在equity中。对于trang securities，unrealizegains/losses报告在I/S中。老师，讲一下B。

2020-02-26 23:23 1 · 回答