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giants2010

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发表于 2011-7-13 16:27 | 只看该作者
States under both US GAAP and IFRS there is an option to REPORT HTM securities as fair value.

... I know this option is there for equity method (see page 27, FRA), but I did see the above somewhere, but I don't remember if it was in CFAI or not.

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ba736

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tT
发表于 2011-7-13 16:27 | 只看该作者

FRA - Intercorporate Investments - Reclassification vs Reporting

different, reporting, correct
According to Schweser Book 2 page 14:

Under IFRS, investments classified as HTM cannot be reclassified as HFT or DFV.

Scweser Practice Exams Volume 1 - Exam 3 AM Q59:

States under both US GAAP and IFRS there is an option to REPORT HTM securities as fair value.

If this is correct then reporting and reclassifying are different then both of the above are true.

Can anyone confirm?

Thanks!
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