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- UID
- 223444
- 帖子
- 358
- 主题
- 13
- 注册时间
- 2011-7-11
- 最后登录
- 2014-8-6
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In general, any gains or losses that bypass IS and go straight to BS violate the clean surplus assumption and bias RI based valuation. Examples
1. Foreign currency gains or losses that go straight to retained earnings under all-current method
2. Any liability adjustments in pension accounting
3. unrealised gains or losses on available for sale securities that go staright to BS |
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发表于 2011-7-13 14:56
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