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求帮助,关于unrealized loss on trading securities

最近做了两道题,都是关于unrealized loss on trading securities 是否影响shareholder's equity的。

我个人是觉得unrealized loss on trading securities的损失是要反映在net income上,同时也要在shareholder's equity中扣除。

做的2道题,一道题在shareholder's equity中扣除了,一个没有扣除,所以特来寻达人求助下。

available for sale 的记在Equity as a offset . Accumulated other comprehensive income. Both for US GAAP & IFRS.

Trading 的Unrealized G/L 记在Income Statement 上 as a offset.

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