Oracle Cash Management - Version 12.0.0 to 12.2.5 [Release 12 to 12.2]: R12/CE: Fx Gain/Loss Accounting For Manually Reconciled Foreign Currency Payment
tips:对于第二部分的损益,往年已经在利润表中记录过 loss 的情况,如果当期的 gain 小于往年计提的 loss,是可以冲掉利润表上一部分 loss 的,就不需要再往 OCI 中记录了。但是如果当期的 gain 大于往年计提的 loss,就全部冲掉往年的 loss 之后,剩下的记到 OCI 中。 例一:资产买来后第一年 fair value 增值,...
(including trade and other receivables, deposit paid for acquisition of a subsidiary, pledged bank deposits and bank balances and cash) are carried at amortised cost using the effective interest method, less any identified impairment losses (see accounting policy on impairment loss on financial assets...
Extra Items & Gain/Loss Sale Of Assets - - - - - Cumulative Effect - Accounting Chg Cumulative Effect - Accounting Chg - - - - - Discontinued Operations Discontinued Operations - - - - - Net Income After Extraordinaries Net Income After Extraordinaries 315.4M 495.41M 633.31M 178.6M (68...
Extra Items & Gain/Loss Sale Of Assets - - - - - Cumulative Effect - Accounting Chg Cumulative Effect - Accounting Chg - - - - - Discontinued Operations Discontinued Operations - - - - - Net Income After Extraordinaries Net Income After Extraordinaries 63.31M 117.45M 21.9M (89.21M) 43...
However, the trader can opt out of the §988 treatment so that spot forex trades are treated the same as 1256 contracts, where, regardless of the holding period, 60% of the gain or loss is considered long-term and the remaining 40%, short term. This election can be beneficial since ...
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High returns in forex are associated with high risk. Numerous advanced money management techniques have been invented and propagated to the forex trading community. However, in practical terms, these techniques are not very popular. The ultimate aim is to sustain the trading business and gain high...
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