3种计量方式 图片发自简书App 持有债券,然后每期收利息。看经济交易实质去选择哪一种方式。 图片发自简书App 摊余成本法:业务模式是收现金流(利息)而不是卖。 图片发自简书App FVTOCI:both collecting contractual cash flows and selling financial assets. 图片发自简书App FVTPL :非上述两种的。例:短期投机,交...
词汇及原文翻译 Earnings from investments An entity is not investing solely for capital appreciation, investment income, or both, if the entity or another member of the group containing the entity (i…
A joint venture shall recognize its interest in a joint venture as an investment and shall account for that investment using the equity method in accordance with IAS 28 Investments in Associates and Joint ventures unless the entity is exempted from applying theequitymethod as specified in that stan...
However, under IFRS a company can irrevocably categorize equity investments (on instrument-by-instrument basis) at fair value through other comprehensive income (FVOCI). It means that the securities are carried at fair value, but the changes are reflected in other comprehensive income. In case of...
How to cite this paper: Migliavacca, A., Rainero, C., & Palea, V. (2021). Accounting for equity investments under IFRS 13: Are market multiple evaluations accurate? Corporate Ownership & Control, 18(4)doi:10.22495/cocv18i4art11A. Migliavacca...
GAAP: Only allows the revaluation of fair market value for marketable securities (i.e., investments and stocks). IFRS: Allows for the revaluation of more assets, including plant, property, and equipment (PPE), inventories, intangible assets, and investments in marketable securities. 5. Inventory...
Accounting for R&D investments according to IAS 38 : and the conflicting forces that shape financial accounting : an empirical analysis Accounting for R&D investments according to IAS 38 : and the conflicting forces that shape financial accounting : an empirical analysis Michael Ordosch (Be... M ...
展开 关键词: Variable interest entities (VIE) Consolidation Subsidiaries ASC 810 (FIN 46R, SFAS 167) IFRS 10 Joint ventures (ASC 323, IAS 28, IFRS 11) Group accounting Investments Accounting education case study DOI: 10.1016/j.jaccedu.2014.08.001 被引量: 2 年份...
hedge accounting principles provided by the FASB have a positive impact on capital expenditures of users of interest rate and foreign currency derivatives because their relative policies are valued positively by creditors and thus might produce gains for all stakeholders by facilitating capital investments...