看了官网上面的答案,不明白,为何算disposal gain or loss的时候，需要加上Gain reported in comprehensive income
Disposal of equity interest in Sitin
The gain recognised in profi t or loss would be as follows:
$m
Fair value of consideration 23
Fair value of residual interest 13
Gain reported in comprehensive income 1
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37
less net assets and goodwill derecognised
net assets (36 )
goodwill ($39 – $32 million) (7 )
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Loss on disposal (6 )
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发表于 2010-4-16 19:14
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