s****i
发帖数: 66 | 1 做available for sale securities的习题，经常遇到这个说法，是什吗意思呢？
如果 AFS securities, 2009 Cost value A, 12/31/2009 market value：B， 7/31/10
以价格C卖掉，那gain是C-B 还是C-A? | c*******a
发帖数: 36 | 2 我觉得是 c-a。
b-a 是unrealized gain/loss, 卖了之后是要从oci那里挪出来的。高人指点下吧 | q****t
发帖数: 125 | 3 Might have to do with SFAS 157 on how to measure fair value of financial
assets.
If the company did not elect for fair value option, then the answer might be
C-A. A little fuzzy about this since it's been a while since my last audit. |
|
