[CFA入门] 请教 unrealized gains问题 资产负债表, 利润表, 美国, 会计, 国际

sunny-rby

请教各位大侠，处理unrealized gains的时候，如何在资产负债表表和利润表中体现，美国的和国际的会计准则有什么不同，谢谢！！

weimingosi

I just know US GAAP.

1.unrealized REVENUE is like a liability. For example, when I pre-pay my subscribing fee to the magazine publisher, they should recognize my payment as unrealized revenue. When they send me the magazine every month, they can recognize corresponding part of the unrealized revenue into income statement as realized revenue. 

2. when dealing with, for example, available-for-sale securities, the increase in fair value should be recognized in other comprehensive income which is and equity item as unrealized GAINS. When you sell these securities or terminate the contract, you can recognize these unrealized gains into income statement.

 

For the first part, I'm sure IFRS(or IAS) requires the same treatment. For the second part, I'm not sure but they should be the same.

[此贴子已经被作者于2009-4-10 17:39:09编辑过]

sunny-rby

Thanks a billion!