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- UID
- 223251
- 帖子
- 193
- 主题
- 90
- 注册时间
- 2011-7-11
- 最后登录
- 2013-8-16
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I am hoping you guys can confirm the following:
Held for Trading Securities:
Balance Sheet: Marked to Market
Income Statement: Dividends/Interest Received + Realized and Unrealized Gains/Losses
Available for Sale:
Balance Sheet: Marked to Market. Unrealized Gains/Losses in “Other Comprehensive Income”
Income Statement: Dividends/Interest Received + Realized Gains/Losses
Held to Maturity:
Balance Sheet: Amortized Cost
Income Statement: Interest received, Realized Gains/Losses
Two questions:
1. How are unrealized gains/losses accounted for on the income statement for Held for Trading securities?
2. How are unrealized gains/losses accounted for under Held to Maturity securities? |
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发表于 2013-4-4 01:45
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