首页 | 学习中心 | 注册 登录
返回列表 发帖
hoangvu90

Rank: 2

UID
223351 
帖子
237 
主题
49 
注册时间
2011-7-11 
最后登录
2013-10-21 
1# 跳转到 » 倒序看帖
打印
tT
发表于 2011-7-11 18:51 | 只看该作者

Reclassification of Trading

anything, everything, 2010
IFRS: CANNOT reclassify in and out of trading or designated at FV.
IFRS: CAN go in and out of AFS & HTM.

US GAAP: CAN reclassify anything and everything.

RIGHT?



Edited 1 time(s). Last edit at Friday, June 4, 2010 at 10:41AM by mambovipi.
收藏 分享

troymo

Rank: 2

UID
223438 
帖子
280 
主题
8 
注册时间
2011-7-11 
最后登录
2016-4-19 
2#
发表于 2011-7-11 18:51 | 只看该作者
well, not quite, i think i've "fine-tuned" it for ya.

TOP

ayaz_mahmud369

Rank: 2

UID
223412 
帖子
334 
主题
15 
注册时间
2011-7-11 
最后登录
2014-8-7 
3#
发表于 2011-7-11 18:51 | 只看该作者
Looks the same to me! Oh well, the important thing is we in agreement, cheers

TOP

zhaoyp

Rank: 2

UID
217809 
帖子
258 
主题
140 
注册时间
2011-5-24 
最后登录
2012-9-12 
4#
发表于 2011-7-11 18:51 | 只看该作者
you are both wrong it should be this


IFRS: CANNOT reclassify in and out of trading or designated at FV.
IFRS: CAN go in and out of AFS & HTM.

US GAAP: CAN reclassify anything and everything.

TOP

chaojimali

UID
217986 
帖子
344 
主题
185 
注册时间
2011-5-25 
最后登录
2012-9-12 
5#
发表于 2011-7-11 18:52 | 只看该作者
I would have to agree that GAAP permits reclassification into and out of trading, as well as DFV.

TOP

bolligerallstar

Rank: 2

UID
223448 
帖子
263 
主题
8 
注册时间
2011-7-11 
最后登录
2014-8-7 
6#
发表于 2011-7-11 18:52 | 只看该作者
imcrnhlio1 Wrote:
-------------------------------------------------------
> you are both wrong it should be this
>
>
> IFRS: CANNOT reclassify in and out of trading or
> designated at FV.
> IFRS: CAN go in and out of AFS & HTM.
>
> US GAAP: CAN reclassify anything and everything.


You are wrong in relation to US GAAP. Designation at fair value is irrevocable under both methods.

NO EXCUSES

TOP

jarobi04

Rank: 2

UID
223400 
帖子
317 
主题
11 
注册时间
2011-7-11 
最后登录
2014-8-2 
7#
发表于 2011-7-11 18:52 | 只看该作者
the better question is are you or are you not John Mack?

TOP

yospaghetti

Rank: 2

UID
223443 
帖子
283 
主题
10 
注册时间
2011-7-11 
最后登录
2014-8-2 
8#
发表于 2011-7-11 18:52 | 只看该作者
it was implied you would have to have a reason to reclassify other than wanting to hide losses from investors...just saying it is possible.

TOP

senlinlang

Rank: 2

UID
217995 
帖子
325 
主题
171 
注册时间
2011-5-25 
最后登录
2012-9-12 
9#
发表于 2011-7-11 18:52 | 只看该作者
CFA_10 Wrote:
-------------------------------------------------------
> whr was ths question?????????????????????? i dont
> remember it being asked.. my exam form number was
> 6060


it was only asked on the Friday June 4th exam. If you took it on saturday you lucked out

TOP

wilslm

Rank: 2

UID
223431 
帖子
348 
主题
17 
注册时间
2011-7-11 
最后登录
2014-8-7 
10#
发表于 2011-7-11 18:52 | 只看该作者
whr was ths question?????????????????????? i dont remember it being asked.. my exam form number was 6060

TOP

返回列表