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2014天前
ACCA答疑张老师 2020-02-12 15:16
致精进的你:
Item that will not be reclassified to profit or loss，那就是要重分类进其他综合收益OCI呗，进OCI的有1. changes in fair value, impairment and disposal of financial assets available for sale。。。。2.Long-term equity investment refers to the increase or decrease of other comprehensive returns caused by the share in other comprehensive returns of the investee calculated according to the equity method.权益法下的长投变动。。。3、 If the self-used real estate or inventory is converted into the investment real estate自用转为投资用时，重估增值的变动。。。。4. Difference of exchange for non-monetary items of foreign currency available for sale销售时汇率的影响
The real talent is resolute aspirations.
真正的才智是刚毅的志向。
