Regarding IFRS and held for trading/available for sale securities.
Can someone please explain to me why the answer is not C?
The reasoning they provide for answer A seems to support answer C, in my opinion.作者: pogo 时间: 2011-7-13 16:28
note that the analysis is at a point in time and also note that there is no difference in the treatment btw IFRS and GAAP hence there is no difference if reporting under either作者: dmar 时间: 2011-7-13 16:28
Ahhh. Right. No difference, so they both would recognize the gains on held for trading securities on their income statement.
