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标题: [求助] 关于 Realized Gain [打印本页]
作者: oodoolay    时间: 2010-6-2 11:54     标题: [求助] 关于 Realized Gain

在 intercorporate investment 里 无论AFS 还是 HFT都要在损益表上 recognize realized gain

到底什么东西算是？ Interest 和 dividend 算吗？
作者: shuiy    时间: 2010-6-3 03:57

Recognize realized gain = recognize gain at sale. If there is no sale then no realized gain or loss. Interest and divedind will be recognized when received them in the income. They are different.





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