NO.PZ2024011002000028
问题如下：
Assume a company has the following portfolio of marketable securities, which were acquired at the end of last year:
If the company
reports under IFRS compared with US GAAP, its net income in the current year
will most likely be:
选项：
A.€500,000 lower. B.the same. C.€500,000 higher.解释：
Whether securities are classified as held for trading or available for sale, they are measured at their fair value on the balance sheet. All gains/losses on held-for-trading securities are reported on the income statements, whereas the unrealized gains/losses on available-for-sale securities are reported in equity. This treatment is the same for both IFRS and US GAAP reporting.1
