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Viola欧拉 · 2023年01月22日

老师 讲一下B和C为什么不对

  1. CFA I
  2. FRA

NO.PZ2016012101000080

问题如下：

For financial assets classified as held to maturity, how are unrealized gains and losses reflected in shareholders’ equity?

选项：

A.

They are not recognized.

B.

They flow through retained earnings.

C.

They are a component of accumulated other comprehensive income.

解释：

A  is correct.

Financial assets classified as held to maturity are measured at amortised cost. Gains and losses are recognized only when realized.

解析：对于held to maturity资产，不按fair value调整，所以不确认unrealized gains/losses。对于available for sale资产，unrealized gains/losses是通过OCI确认在equity中。对于trading securities，unrealized gains/losses报告在I/S中。

这一章感觉有点抽象不好记，脑子里无法清楚记忆B/S和I/S的结构，我应该怎么办？

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已采纳答案

lynn_品职助教 · 2023年01月24日

嗨，努力学习的PZer你好：


B选项就是说会体现在retained earnings里。解析里也写了，HTM资产不确认unrealized gain/loss，所以也进不了RE里。



C选项也不对。对于held to maturity资产，不按fair value调整，所以不确认unrealized gains/losses。


这道题涉及的知识点是非常难的一章，在CPA中都属于难啃的大骨头，但是CFA不要求我们知道分录只要明白原理就行啦。


同学这一章只能反复地听，反复跟着何老师，听完自己动手把B/S、I/S全写一遍，一开始肯定是很难的会遗漏，但很快就可以掌握，而且我向同学保证，掌握了这一章，二级、三级都用得上。

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2021-07-12 06:55 1 · 回答

They flow through retaineearnings. They are a component of accumulateother comprehensive income. A  is correct. Financiassets classifiehelto maturity are measureamortisecost. Gains anlosses are recognizeonly when realize 解析对于helto maturity资产，不按fair value调整，所以不确认unrealizegains/losses。对于available for sale资产，unrealizegains/losses是通过OCI确认在equity中。对于trang securities，unrealizegains/losses报告在I/S中。老师，讲一下B。

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