|
- UID
- 223422
- 帖子
- 295
- 主题
- 5
- 注册时间
- 2011-7-11
- 最后登录
- 2014-8-4
|
Trading gains losses: Reflected on IS, which plows through to retained earnings which falls under the equity section.
AFS gains/losses: Reflected as a direct charge to equity, bypassing the income statement.
They are the same, with the exception of whether or not the amount gets reflected on the IS.
NO EXCUSES |
|
发表于 2011-7-13 15:57
|