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- UID
- 223291
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- 2011-7-11
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- 2013-10-9
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Agree with disiz64:
IFRS makes distintion between unrealised gains and losses on Ava-F-S debt securties that arise due to exchange rate movements and requires these changes in value to be recognized in income statement, whereas US GAAP does not make this distintion, (page 632 reading 42) |
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发表于 2011-7-13 16:18
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