TBS-032002 Financial Instruments

Security D.

Bond를 AFS -> HTM 으로 reclassify 할 때 B/S에 어떻게 해당 자산을 보고하고

F/S에 해당 거래가 미치는 영향을 고르는 내용.

 

내가 고른 답은 B/S에 해당 자산은 Amortized Cost, non-current asset으로 보고하고

UHGL은 OCI에 간다고 했음. (학원 교과서랑 동일)

베커 해설은 Fair Value, non-current asst으로 보고하고

UHGL이 OCI에 있던 게 earnings (NI)에 히트해야한다고 하네.

 

베커 해설이 교과서에서 배운 내용이랑 아예 달라서 베커에 물어봐 둠.

ASC 읽어보면 학원 교과서가 맞는 것 같은데?

 

1. d
   For a debt security transferred into the held-to-maturity category from the available-for-sale category, the unrealized holding gain or loss at the date of the transfer shall continue to be reported in a separate component of shareholders' equity, such as accumulated other comprehensive income, but shall be amortized over the remaining life of the security as an adjustment of yield in a manner consistent with the amortization of any premium or discount. The amortization of an unrealized holding gain or loss reported in equity will offset or mitigate the effect on interest income of the amortization of the premium or discount (discussed in the following sentence) for that held-to-maturity security. For a debt security transferred into the held-to-maturity category, the use of fair value may create a premium or discount that, under amortized cost accounting, shall be amortized thereafter as an adjustment of yield pursuant to Subtopic 310-20.

https://asc.fasb.org/1943274/2147481889

FASB Accounting Standards Codification®

 

베커 거짓말쟁이냐?

 

허,

챗지피티 선생이

베커랑 같은 소리 하고 있음.

= = ?

너 틀렸다 했더니

결국 비슷한 소리 함.

그거 아니라니까?

에엥...?

ㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋㅋ

 

챗 gpt 어떻게 믿어.

줏대 없는 넘.

 

 

-----------------

베커에서 바로 연락 옴. 빠르다.

안 쉬나?

아무튼 그 때의 fair value로 일단 p/l 확정지은 다음에 넘어간다는 거 같네? 레 알 로 ?;;;

 

"This was explained in the lecture and book. If you look at page F4-6 at the bottom we have a chart that shows how we account for the transfers between categories.

Security D is going to be classified from Available-For-Sale (AFS) to HTM. Notice in the chart is says report at FV (Fair Value). In the year of change we report at Fair Value. AFTER the year of change we report it at amortized cost where we amortize the unrealized gain/loss that was in OCI. This question is asking how we account for it in the year of the reclassification. Therefore, the answer is Fair Value. Going forward you report at the amortized cost.

Let us know if you have any other questions. We are here to help!"