标题: Level 1 财务note P82第 19题，关于comprehensive income [打印本页]

---

作者: fralle    时间: 2012-4-12 12:00     标题: Level 1 财务note P82第 19题，关于comprehensive income

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

---

作者: fralle    时间: 2012-4-13 19:35

再顶一下，请知道的同学帮个忙

---

作者: cpaking23    时间: 2012-4-30 23:37

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

---

作者: 李斯克老师    时间: 2012-5-15 11:39

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

---

欢迎光临 CFA论坛 (http://forum.theanalystspace.com/)

Powered by Discuz! 7.2