Use LEFT and RIGHT arrow keys to navigate between flashcards;
Use UP and DOWN arrow keys to flip the card;
H to show hint;
A reads text to speech;
3 Cards in this Set
- Front
- Back
|
What is the treatment of HTM? |
Invested capital * market rate= Z Z- par value* coupon rate = interest income ( profit and loss statement) Fair value = invested capital + discount - premium |
|
|
What is the treatment of HFT or AFS? |
Invested capital * market rate = interest income (profit and loss statement ) Unrealized gain or loss = fair value - invested capital + discount - premium |
|
|
What is treatment of foreign exchange gain on losses for AFS debt security? |
Under IFRS - income statement ( un realized gain or losses for AFS debt due to foreign exchange movement) US GAAP - equity or other comprehensive income |
