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...
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…
Identifying Required Disclosures and Tracking Location and Nature of Foreig... January 14, 2020 • CPE, EA This course will provide an in-depth exploration into the determinations, calculations, disclosures, and tax reporting of foreign investments, accounts, and activities held or engaged in by...
Short-term investments Accounts receivable Finished goods Raw materials Total inventories Prepayments Current liabilities一般包括: Short-term debt Accounts payable Accrued expenses Dividents payable Income and other taxes payable Inventory BASE Beginning amount ...
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...
A decision maker that holds other interests in an investee (eg investments in the investee or provides guarantees with respect to the performance of the investee), shall consider its exposure to variability of returns from those interests in assessing whether it is an agent. Holding other interests...
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...
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