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- UID
- 223409
- 帖子
- 301
- 主题
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- 注册时间
- 2011-7-11
- 最后登录
- 2014-8-2
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States under both US GAAP and IFRS there is an option to REPORT HTM securities as fair value.
... I know this option is there for equity method (see page 27, FRA), but I did see the above somewhere, but I don't remember if it was in CFAI or not. |
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发表于 2011-7-13 16:27
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