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灰飞翔的猫 · 2025年01月08日

FVPL vs. FVOCI

NO.PZ2016012102000204

问题如下:

Parent Company purchased 2,000 shares of Sub Company for $60 per share at the beginning of the year. The dividend paid by Sub Company is $3 per share. The share price of Sub Company was $55 at the end of the year.

Calculate the amount of investment income that Parent Company should report in the income statement if the securities are regarded as FVPL and if the securities are regarded as FVOCI securities.

选项:

FVPL
FVOCI
A.
($4,000)
($4,000)
B.
($4,000)
$6,000
C.
($6,000)
$6,000

解释:

B is correct.

For FVPL security,both investment income(dividend) and unrealized G/L are reported in the I/S.

FVPL: ($3 dividend × $2,000 shares) - ($5 unrealized loss × 2,000 shares) = ($4,000)

For FVOCI secutrity, investment income(dividend) is report in the I/S, while unrealized G/L is report in the B/S(OCI).

FVOCI:$3 dividend × $2,000 = $6000

考点: FVPL和FVOCI当期损益

对于 FVPL,收到的Dividend和尚未实现的G/L ,都是直接计入利润表I/S的。

所以当期I/S损益 = ($ 3股息 × 2,000 股)-($5未实现亏损 × 2,000 股)= - $4,000

对于 FVOCI,收到的Dividend是确定的收入,直接计入利润表I/S,但未实现的 G/L, 将作为其他综合收益(OCI),确认为B/S中的权益项。

所以当期I/S损益 = $ 3股息 × 2,000 股 = $6,000

能否解释下这两个名词?以及US GAPP和IFRS会计上是怎么处理的?

1 个答案

王园圆_品职助教 · 2025年01月08日

同学你好,请看以下讲义截图黄色部分的内容,就是你问的知识点了,同学可以自己再复习一下

FVPL就是fair value through profit or loss,也就是该证券是以fair value入账,并且把期间的已实现收益,未实现收益都计入I/S表的一种对公司投资证券的记账方式

FVOCI就是fair value through OCI,也就是该证券是以fair value入账,并且把期间的已实现收益(也就是期间收到的分红,利息收入,以及卖出该证券后确认的收益损失)计入I/S表,而未实现的收益(也就是没有卖出该证券以前的账面价值的涨跌)计入OCI表的一种记账方式

US GAAP和IFRS只是对这两种证券的称呼不同,但是会计处理原则是完全一致的

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