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CFAI Level II Reading 19 Question 16

For question 16 of the Intercorporate investments it says that if Bulge has been classified as a held for trading security instead of an available for sale security Confabulated’s EBT would decrease by $1,000. Why is that? Don’t both held for trading securities and available for sale securities under IFRS  adjust EBT based on their market price?

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上一主题:MOCK 2012 Q89 (noon)
下一主题:Book 5, Reading 37... Anyone ahead?