新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
美國(guó)CPA模擬試題：有價(jià)證券（一）
Entities should report marketable equity securities classified as trading at:
a. Fair value, with holding gains and losses included in earnings.
b. Lower of cost or market, with holding gains included in earnings only to the extent of previously recognized holding losses.
c. Lower of cost or market, with holding gains and losses included in earnings.
d. Fair value, with holding gains included in earnings only to the extent of previously recognized holding losses.
Explanation
Choice "a" is correct. Trading securities are reported at fair value, with holding gains and losses included in earnings.
Choice "c" is incorrect. Lower of cost or market valuation is not permitted under IFRS or U.S. GAAP.
Choice "b" is incorrect. Lower of cost or market valuation is not permitted under IFRS or U.S. GAAP.
Choice "d" is incorrect. Trading securities are reported at fair value but there is no restriction on the recognition of holding gains.
關(guān)注正保會(huì)計(jì)網(wǎng)校“美國(guó)CPA考試”官方微信，相關(guān)動(dòng)態(tài)彈指間了解，只拿手機(jī)便知考試動(dòng)態(tài)。還等什么，掃一掃微信碼加入網(wǎng)校大家庭吧！
（微信號(hào)：aicpachinaacc）
【我要糾錯(cuò)】 責(zé)任編輯：小敏
推薦閱讀
相關(guān)資訊
章小炎主講：《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽(tīng)
李向祎主講：《審計(jì)與鑒證》免費(fèi)聽(tīng)
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語(yǔ)
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)