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- 2011-7-11
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- 2016-4-19
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Question on Held-for-trading and Available-for-sale security
example on P70 (schweser notes 2011) is different from the exactly same example on P13 (schweser notes 2010).
in the 2011 version, "held for trading: the balance sheet value is based on fair value of 98500. Interest revenue of 9621(96209 begining bond investment x 10% yield-to-maturity at issuance) and an unrealized gain of 1670 (98500-96209-621) are recgonized in the income statement."
in the 2010 version, "held for trading: the balance sheet value is based on fair value of 98500. Interest revenue of 9621(96209 begining bond investment x 10% yield-to-maturity at issuance) and an unrealized gain of 2291 (98500-96209) are recgonized in the income statement."
anyone knows why they are different? many thanks. |
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发表于 2011-7-11 19:09
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