Level 1 财务note P82第 19题，关于comprehensive income 财务, income, Foreign, currency, 都

fralle

Foreign currency translation gain 和 Dividends reveived from available-for-sale securities
哪个会影响owner's equity 但不影响net income

我觉得两个都是啊，都是属于comprehensive income 栏目里的，都不影响NI但影响equity.

但答案认为后者不是啊？？？？求解谢谢

李斯克老师

Foreign currency translation gain是OCI项，OCI影响equity但不影响NI

cpaking23

Dividend received from held-for-sale securities is recorded as dividend income which is in NI

fralle

再顶一下，请知道的同学帮个忙