forestwyj

q31：afs在没有卖掉前unrealized gain都是直接放到equity的，卖掉后进is
q38：这个直接套公式旧好了呀。。。题目默认单位都是百分比的。所以直接把数字放进去就好了吧
q58：同问

forestwyj

Available-For-Sale ：They are reported on BS @ fair value. However, only realized G/L + dividend and interest income is reported on the IS.
Unrealized G/L are excluded from the IS and are reported as a seperate component of stockholders equity.
US GAAP - other comprehensive income.
IFRS: same as GAAP except for gains resulting from foreign exchange movements are reported as income.