2010 mock exam afternoon Q31,Q38,Q58 2010, afternoon, 百分比

冰雨自由

请大家帮忙~~~

 

Q31.在notes上说了在IFRS下面AFS的unrealized G/L是归类到IS里面的，为什么这道题目没有吧他们算进去？

 

Q38.这边的Rf-0.0069，怎么看出是一个百分比？

 

Q58. 另外两点怎么解释？不是很懂

 

谢谢~~~~~~~~~~~~~~~~~

 

 

冰雨自由

 

q31。你看notes 第二本90页。这边写了unrealized G/L在IFRS下面是要IS的。你说的是在GAAP里面的记法。

 

q38。我看了很长时间都没看出是个百分比，脑袋迟钝了~

冰雨自由

QUOTE:

以下是引用forestwyj在2011-6-1 9:42:00的发言：
Available-For-Sale ：They are reported on BS @ fair value. However, only realized G/L + dividend and interest income is reported on the IS. Unrealized G/L are excluded from the IS and are reported as a seperate component of stockholders equity. US GAAP - other comprehensive income. IFRS: same as GAAP except for gains resulting from foreign exchange movements are reported as income.

这段话最后一句的意思是一定要是foreign exchange movement？然后这道题目不是foreign exchange movement，所以不能算？