[請益] 關於FV-PL與FV-OCI
不好意思請教各位版大
關於權益工具中的FV-PL與FV-OCI有幾點想問
由於兩者都是用公允價值法 所以理應不需在期末做減損測試
另以我以前所學 已指定為公允價值之投資應不能再做重分類
直到小弟拜讀到秀蓮老師的台科大人工記帳乙檢用書
這兩頁開始理解不能
http://imgur.com/a/rIALA
http://imgur.com/a/aI0Cr
是因為IAS 39的金融資產分成四種
這裡的持有供交易和備供出售不專指權益工具嗎
另問備供出售是不是就是在講OCI的概念
我的理解是透過其他綜合損益按公允價值衡量之金融資產就是以前的備供出售金融資產
這樣的想法是對的嗎
以上兩個問題還望高手給予回應
謝謝
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