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标题: level2 mock aftern 32 题干到底啥意思 [打印本页]

作者: joysonhku 时间: 2010-6-3 15:51 标题: level2 mock aftern 32 题干到底啥意思

不太明白

作者: moneymoney 时间: 2010-6-3 15:58

我理解的大概意思就是：在收购时，如果所有的可以按照公允价值计价的权益证券都采用该方式计价（公允价值方式），则所有的权益投资组合对于利润表的贡献应该为：

作者: ylwhen 时间: 2010-6-3 16:05

designated at fair value, 貌似是IFRS特有的

作者: joysonhku 时间: 2010-6-3 16:29

在下学的不精，请问采用公允价值也是影响bs,对is表影响什么啊

作者: jellyfsh_1 时间: 2010-6-3 16:32

Held to maturity were not eligible to be designated as investment at fair value. Avaible for sale is eligible to be designated as fair value.

If you do not know what is "desinated at fair value", please check the book p13. It is a concept bring to level II this year.

作者: joysonhku 时间: 2010-6-3 17:30

谢谢jelly,

但notes上说P14，under IFRS, invtmt classified as HTM or AFS typically cannot be reclassifed as held-for-trading or designated as f.v. Likewise, ...

是指一般情况下不可以重新分类，但是不是严格禁止的意思吗？

作者: joysonhku 时间: 2010-6-3 23:00

再顶一下

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