L2 mock mor-41题 equity

mecca

关于statement 2

解释是：Accounting for changes in the value of investments considered to be “available-for-sale” biases the valuation
by incorrectly stating ROE but not the book value of equity.

这个怎么理解啊？

mecca

Accounting for changes，怎么样accounting法，没说明白

如果持有至到期的价值变动计入损益，肯定会影响income, 但是原先计入equity(comprehensive income)的价值变动应该提出来吧，这样equity也会变化。

答案怎么一个变，一个不变呢？

 

请教大家！