标题: 提问CFA level1 财务note P82页第19题 关于comprehensive income [打印本页]

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作者: brk1yn    时间: 2012-6-6 09:50     标题: 提问CFA level1 财务note P82页第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

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作者: dvilayphet    时间: 2012-6-6 09:50

CI is a more inclusive measure that includes all changes in E except for owner contributions and distributions.
并且在PAGE 75 EXAMPLE 里面也写明了
在CF 那章 GAAP和IFRS 将DIVIDENDS RECEIVED归为 OPERATING ACTIVITIES,  CFO , PAGE 109
请同学仔细看书。

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作者: bpdulog    时间: 2012-6-6 09:50

Book3 P109和P110说明了GAAP将“interst and dividends received”归于CFO而IFRS将“interst and dividends received”归于CFO或CFI。

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作者: therecruit    时间: 2012-6-6 09:50

谢谢上面两位，理解了。
我吧Dividends reveived from available-for-sale securities和unrealized gain and loss搞混了，现在明白了Dividends reveived 归在I/S表忠

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