TPL是“Through Profit and Loss”的缩写,而OCI是“Other Comprehensive Income”的缩写。 TPL TPL即“通过损益”。在金融会计中,与之相关的概念是FVTPL,即“以公允价值计量且其变动计入损益的金融资产”。这类资产主要以市值入账,其持有目的通常是交易性的或不能通过SPPI(Solely Payments of Principal and Interest,...
In spite of considering dual measurement, the IASB believes that it is neither possible, nor necessary, to distinguish between profit or loss and other comprehensive income (OCI) on a conceptual basis. This paper suggests that the 2015 IASB CF ED's approach to measurement can be improved by ...
“FVTPL”和“FVTOCI”在财报中一般与金融资产或金融负债有关，是确定金融资产或负债价值的一种方式。这里以金融资产为例解释一下。2017年版《金融工具准则》：依据业务模式测试（business model test)和合同现金流测试( solely payments of principal and interest (“SPPI”) ,以下简称SPPI Test)，将金融资产划分为...
Because the statement of profit or loss is the primary source of information about an entity's financial performance for the period, all income and expenses are, in principle, included in that statement. However, in developing Standards, the Board may decide in exceptional circumstances that income...
就好像profit or loss 最终进去equity的retained earning。所以你的说法“revaluation surplus/reserve好像都属于权益类科目,而gain是收益类?”没有问题。 2016-11-12 回复2 温小小 Vincent,想问一下,根据CFA的内容,OCI里面没有包含固定资产类的调整估值,OCI下面有Foreign Currency Translations and losses,...
Consolidated statement of profit or loss and Other comprehensive income for the year 其他综合收益替代了原本很多计入 资本公积-其他资本公积 的交易核算，所以从性质上来讲，是一个所有者权益类科目；利润表中列示的 只是其他综合收益当期税后净变动 。将其他综合收益与其他资本公积区分在于...
Meanwhile, the unrealized loss and profit of fair value variable of financial assets reflected in other comprehensive income is more relevant. 同时,对于可供出售金融资产公允价值变动产生的未实现损益,用其他综合收益(OCI)反映出的信息更具有相关性。
In spite of considering dual measurement, the IASB believes that it is neither possible, nor necessary, to distinguish between profit or loss and other comprehensive income (OCI) on a conceptual basis. This paper suggests that the 2015 IASB CF ED's approach to measurement can be improved by ...
FVTPL是Fair Value through Profit and Loss 的缩写，以公允价值计量且其变动计入当期损益的金融资产。企业根据其管理金融资产的业务模式和金融资产的合同现金流量特征，将金融资产划分为以下三类：（一）以摊余成本计量的金融资产。（二）以公允价值计量且其变动计入其他综合收益的金融资产。（三）以公允价值...
Oracle Cloud Infrastructure (OCI) gives you the power of an enterprise-grade public cloud solution that’s purpose-built to run cloud applications and databases. This solution combines the elasticity, utility and cost-savings of the public cloud with the control, security, high performance and pred...