NO.PZ2016012102000042
问题如下:
When calculate comprehensive income which of the following is least likely to be include?
选项:
A.Unrealized gain from cash flow hedging derivatives.
B.Adjustment for minimum pension liabilities.
C.Unrealized gains from held-to-maturity securities.
解释:
C is correct.
held-to-maturity financial assets are measured at amortized cost. Unrealized gains from held-to-maturity securities is not reported.
考点:综合收益comprehensive income
comprehensive income的定义就是除了与股东的交易以外所有会影响equity的项目。
答案C:持有至到期投资按摊余成本计量(measured at amortized cost)。持有至到期投资的未实现收益不在财务报告中体现(主要是因为变动不影响企业的收益)。
我之前认为,持有至到期,以历史成本记账,利息收入这些,在哪里体现呢?
前面有一道题的解析中,说到,未确认的持有至到期资产的亏损,计入损益表(谨慎原则),收入计入OCI,那这个说法是错的?