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标题: 求帮助，关于unrealized loss on trading securities [打印本页]

作者: 逍遥快乐 时间: 2011-11-29 08:43 标题: 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。

作者: cookie78 时间: 2011-11-29 22:25

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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