如果卖掉equity investment 为什么gain or loss 不计入 income statement 而要计入OCI 淡定的指甲油于2019-06-13 16:10 发布 2235次浏览小洪老师 职称: CMA,财务分析,cfa一级和二级 2019-06-13 16:11 你好,因为股权投资的买卖本就是权益的利得和损失,所有要计入其他综合收益分享到: 还没有符合您的答案?立...
awhen the investments are sold, the cumulative gain or loss previously recognised directly in investment revaluation reserve is recognised in the income statement. 当投资被卖时,直接地在投资重估准备损益早先认可渐增在收入报告被认可。[translate]
Twitter Google Share on Facebook Also found in:Dictionary,Thesaurus,Medical,Financial,Acronyms,Idioms,Encyclopedia,Wikipedia. GAIN. The word is used as synonymous with profits. (q. v.) See Fruit. A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Pub...
ayou really turn me on 您真正地转动我在[translate] ageneral howe said nathan hale wouldn't have to worry about rank or if he joined them. 一般howe认为nathan硬朗不会必须担心等级或,如果他加入了他们。[translate] athe accumulated gain or loss would be transferred to the earnings 积累损益将转移...
Conversely, when a gain or loss on a nonmonetary item is recognised in income statement, any exchange component of that gain or loss shall be recognised in income statement. cre8ir.com 反之,當非貨幣項目的收益或虧 損於收益表確認,有關收益或虧損之任何匯兌組成部分,將於收益表確認。 cre8ir...
In the income statement of the company, some events arise as extraordinary and non-recurring that are necessary to report. The reason for this is that the gain or losses are realized on these items and it is necessary to disclose them properly in the financial statements. Reporting of ...
gain or loss 美 英 n.输赢 英汉 n. 1. 输赢 un. 1. 损益 释义: 全部,输赢
controlled entity,gainorloss on disposalofsubsidiariesandassociate, investment income and finance costs. sis.com.hk sis.com.hk 分類溢利指在未分配中央行政費用及企業開支、攤佔聯營公司及一間共同控制實體 的業績、出售附屬公司及聯營公司的損益、投資收入及財務費用的各個分類溢利。
2) current operating income statement 经常营业损益表;经常营业损益表3) nonoperating profit and loss 非营业损益 例句>> 4) non-operating gains and losses 非营业损益;营业外损益5) non-recurring profit and loss 非经常性损益 1. Local Governments and Earnings Management of the Listed Companies—...
The effects of presentation of unrealized gain or loss of equity instruments on investing decision of investors Unrealised gain or loss of equity instruments are one of the most important component of statement of comprehensive income for insurance companies. However... CY Gan,LL Chong,Z Ahmad 被...