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Jack · 2022年07月21日

HTM

NO.PZ2017102901000023

问题如下:

When preparing an income statement, which of the following items would most likely be classified as other comprehensive income?

选项:

A.

A foreign currency translation adjustment

B.

An unrealized gain on a security held for trading purposes

C.

A realized gain on a derivative contract not accounted for as a hedge

解释:

A is correct.

Other comprehensive income includes items that affect shareholders’ equity but are not reflected in the company’s income statement. In consolidating the financial statements of foreign subsidiaries, the effects of translating the subsidiaries’ balance sheet assets and liabilities at current exchange rates are included as other comprehensive income.

​htm在b/s里面 是都放在资产项然后用现金当做备减项吗? 因為放不了oci也不合適放is,如果要平衡,是否只能在asset裡面做平衡?

1 个答案

Kiko_品职助教 · 2022年07月23日

嗨,努力学习的PZer你好:


同学你说的htm指的是held to maturity吧?如果是的话,那么他代表持有至到期的金融资产,例如长期债券,确实是确认在资产端的,但他是以摊余成本成本入账,不随着fair value的变动而变动,不涉及到平衡。

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