提问CFA level1 财务note P82页第19题关于comprehensive income

currency, Foreign, income, equity, 财务

Foreign currency translation gain 和 Dividends reveived from available-for-sale securities
哪个会影响owner's equity 但不影响net income

我觉得两个都是啊，都是属于comprehensive income 栏目里的，都不影响NI但影响equity.

但答案认为后者不是啊？？？？求解谢谢

. Level 1 财务note P82第 19题，关于comprehensive income

. Foreign exchange relations - denominator

. Reading 19: Foreign Exchange Parity Relations - LOS d ～ Q

. Reading 18: Currency Exchange Rates - LOS b, (Part 2) ～ Q

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发表于 2016-4-19 22:42 | 只看该作者

CI is a more inclusive measure that includes all changes in E except for owner contributions and distributions.
并且在PAGE 75 EXAMPLE 里面也写明了
在CF 那章 GAAP和IFRS 将DIVIDENDS RECEIVED归为 OPERATING ACTIVITIES, CFO , PAGE 109
请同学仔细看书。

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