IFRS:Foreign currency gains or losses on AFS debt securities are reported in current earning.2、ifrs 中有没有oci?

来源:学生作业帮助网 编辑:作业帮 时间:2024/11/17 00:29:53

IFRS:Foreign currency gains or losses on AFS debt securities are reported in current earning.2、ifrs 中有没有oci?
IFRS:Foreign currency gains or losses on AFS debt securities are reported in current earning.
2、ifrs 中有没有oci?

IFRS:Foreign currency gains or losses on AFS debt securities are reported in current earning.2、ifrs 中有没有oci?
AFS:available for sale
IFRS里有OCI
可充出售金融资产在没出售前的损益都进入OCI