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- UID
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- 帖子
- 258
- 主题
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- 注册时间
- 2011-5-24
- 最后登录
- 2012-9-12
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HTM securities have gains/losses (realized or not) reported through the I/S.
AVS has the gains/losses reported through OCI then when sale is made a cumulative gain or loss is reversed out of Equity and re-classified on the IS. |
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发表于 2011-7-13 13:42
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