开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

BESSIEWANG · 2025年05月12日

这道题用fvoci或者fvpl计量的时候,为什么和dividend有关系

* 问题详情,请 查看题干

NO.PZ202304050100000402

问题如下:

(2) If at acquisition, all of the equity securities that were eligible to be designated as fair value through profit or loss were so designated, the amount that the entire equity portfolio would contribute to Foster's net income for the year would have been closest to:

选项:

A.

$11,000.

B.

$26,000.

C.

$21,000.

解释:

Only the equity securities that were designated as available for sale (Barker and Cosmic) could have been designated at fair value, and the unrecognized gains from those securities would then be included in income. Because Foster is a manufacturing company and not a venture capital or mutual fund company, it cannot account for its significant influence in Darnell using fair value.

Income would be equal to the dividends from Alton, Barker, and Cosmic plus the changes in market value for those same three securities plus the income from Darnell using the equity method.


没学过。。。。realized gain and loss不就是fair value的变化吗,since when和dividend有关系的

1 个答案

王园圆_品职助教 · 2025年05月13日

同学你好,题目哪里说只要考虑realized gain and loss了??题目问的是“the amount that the entire equity portfolio would contribute to Foster's net income for the year would have been closest to”——也就是只要能够确认为FVPL的证券就都确认为FVPL的情况下,这整个投资组合对Foster的净利润的影响情况——也就是FVPL会影响I/S表的项目都要考虑进去的意思

你没学过?这是二级最开始第一个module的知识点呢,请看以下讲义截图黄色部分,要是不记得了可以再去听一下这部分内容噢

  • 1

    回答
  • 0

    关注
  • 3

    浏览
相关问题

NO.PZ202304050100000402 问题如下 (2) If acquisition, all of the equity securities thwere eligible to signatefair value through profit or loss were so signate the amount ththe entire equity portfolio woulcontribute to Foster's net income for the yewoulhave been closest to: A.$11,000. B.$26,000. C.$21,000. Only the equity securities thwere signateavailable for sale (Barker anCosmicoulhave been signatefair value, anthe unrecognizegains from those securities woulthen incluin income. Because Foster is a manufacturing company annot a venture capitor mutufuncompany, it cannot account for its significant influenin rnell using fair value. Income woulequto the vin from Alton, Barker, anCosmic plus the changes in market value for those same three securities plus the income from rnell using the equity metho Barker anCosmic不是用FVOCI吗,为啥就突然用FVPL来计量了?

2024-05-16 11:17 2 · 回答

NO.PZ202304050100000402 问题如下 (2) If acquisition, all of the equity securities thwere eligible to signatefair value through profit or loss were so signate the amount ththe entire equity portfolio woulcontribute to Foster's net income for the yewoulhave been closest to: A.$11,000. B.$26,000. C.$21,000. Only the equity securities thwere signateavailable for sale (Barker anCosmicoulhave been signatefair value, anthe unrecognizegains from those securities woulthen incluin income. Because Foster is a manufacturing company annot a venture capitor mutufuncompany, it cannot account for its significant influenin rnell using fair value. Income woulequto the vin from Alton, Barker, anCosmic plus the changes in market value for those same three securities plus the income from rnell using the equity metho rnell的market value较cost增加部分在equity metho是进入OCI吗,还是不予以考虑。

2024-04-12 23:35 1 · 回答

NO.PZ202304050100000402问题如下 (2) If acquisition, all of the equity securities thwere eligible to signatefair value through profit or loss were so signate the amount ththe entire equity portfolio woulcontribute to Foster's net income for the yewoulhave been closest to: A.$11,000.B.$26,000.C.$21,000. Only the equity securities thwere signateavailable for sale (Barker anCosmicoulhave been signatefair value, anthe unrecognizegains from those securities woulthen incluin income. Because Foster is a manufacturing company annot a venture capitor mutufuncompany, it cannot account for its significant influenin rnell using fair value. Income woulequto the vin from Alton, Barker, anCosmic plus the changes in market value for those same three securities plus the income from rnell using the equity metho 为什么要加上前三公司的分红?Foster为什么要加上FVPL 的分红?

2024-04-12 22:27 1 · 回答

NO.PZ202304050100000402 问题如下 (2) If acquisition, all of the equity securities thwere eligible to signatefair value through profit or loss were so signate the amount ththe entire equity portfolio woulcontribute to Foster's net income for the yewoulhave been closest to: A.$11,000. B.$26,000. C.$21,000. Only the equity securities thwere signateavailable for sale (Barker anCosmicoulhave been signatefair value, anthe unrecognizegains from those securities woulthen incluin income. Because Foster is a manufacturing company annot a venture capitor mutufuncompany, it cannot account for its significant influenin rnell using fair value. Income woulequto the vin from Alton, Barker, anCosmic plus the changes in market value for those same three securities plus the income from rnell using the equity metho 想问一下在rnell被认定为子公司之后,equity metho怎么得出15,000的。谢谢!

2023-07-31 10:25 1 · 回答