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3 Cards in this Set
- Front
- Back
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translation vs remeasurement
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1 translation : all assets & liability @ current exchange rate. 2 remeasurement : only monetary assets & liability @ current exchange rate non monetary: historical rate 3 translation g/l OCI. 4 remeasurement G/L NI
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capital lease: leasee
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1 total present value: annuity due. + bargain purchase option present value. 2 total expense: depreciation expense + interest expense. depreciation ( ÷ bargain purchase option period) interest expense ( -immediate 1yr payment. )
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trading vs afs
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?
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