NO.PZ201602060100000804
问题如下:
Compared to Confabulated’s reported earnings before taxes in 2018, if Dumas had been classified as a FVPL security, the earnings before taxes (in € thousands) would have been:
选项:
A.
the same.
B.
€1,000 lower.
C.
€1,000 higher.
解释:
C is correct.
Unrealized gains and losses are included in income when securities are classified as FVPL. During 2018 there was an unrealized gain of €1,000.
考点:Financial asset 的会计计量解析:如果 Dumas 一开始归类为FVPL(注意并不是reclassification,而是一开始就记为FVPL), 那么unrealized G/L应该记在I/S中。在2018年Dumas有一个1,000的unrealized gain(55000-54000),因此2018年的earnings before taxes would have been 1,000 higher .
EBT不是EBIT扣减interest吗?之前用的是amortized cost50000,现在用的是2018年的FV55000,大于50000。而interest 两种方法都一样,所以应该是FV下的更大,可以这样理解吗?