问一道题：NO.PZ2016012102000203

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 that Parent Company should report in the balance sheet if the securities are regarded as FVPL and if the securities are regarded as FVOCI.

选项：

FVPL

FVOCI

$110,000

$90,000

$50,000

解释：

Both of FVPL and FVOCI security are report in the B/S as fair value

FVPL : $55 per share x 2,000 shares = $110,000

FVOCI: $55 per share x 2,000 shares = $110,000

FVOCI的Unrealized G/L不是要计入OCI中？这样看这题到年底OCI不是会减少10000么，那B/S不是也会变化？

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纠纠_品职答疑助手 · 2020年11月29日

嗨，爱思考的PZer你好：

同学可能需要理解下题干。

题干是说一个金融资产是按照在FVOCI和FVPL两种方法，他们在资产负债表上的反应的值会不会有区别（由于都是用fair value 入账的，所以不会有差别）。而不是说他们和自己年初比会不会有区别。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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NO.PZ2016012102000203 问题如下 Parent Company purchase2,000 shares of Sub Company for $60 per share the beginning of the year. The vinpaiSub Company is $3 per share. The share priof Sub Company w$55 the enof the year. Calculate the amount thParent Company shoulreport in the balansheet if the securities are regarFVPL anif the securities are regarFVOCI. FVPLFVO A.$110,000$110,000 B.$110,000$90,000 C.$90,000$50,000 A is correct.Both of FVPL anFVOsecurity are report in the B/S fair valueFVPL : $55 per share x 2,000 shares = $110,000FVOCI: $55 per share x 2,000 shares = $110,000 考点 FVPL和FVOCI期末账面价值不管是FVPL还是FVOCI，入账价值都是fair value，账面金额体现的是金融资产的公允价值，也就是市场上的股价。因此年末，不论归为FVPL还是FVOCI，账面金额都是年末股价55元乘以母公司持有的股票数量2000股，即55×2,000=110,000，A正确。子公司支付分红每股3元，会计处理是，在B/S上增加现金6,000元 = 3 × 2,000，同时I/S上确认股息收入6,000元 = 3 × 2,000。不影响FVPL FVOCI的期末账面价值。这题什么情况下会影响FVPL FVOCI的期末账面价值？

2024-10-15 22:42 1 · 回答

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问一道题：NO.PZ2016012102000203

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