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原帖由 日月金 於 2007-10-13 09:25 AM 發表
如果間一般有限公司買賣其他上市公司股票, 買入時$1-@10K股, 一路未放, 到YEAR-END時每股$3-, 到下年度以每股@2.50買出所有, 請新制下是否要當上年度是即時利潤? 那到下年度又如何做呢? THANK YOU.

Investments in securities can be classified into two categories : financial assets and available for sale investments.  Both are carried at fair value at balance date.  Changes in fair value of financial assets are recognised in the income statement while changes in fair value of available for sale investmentare recognised in equity (ie Reserves).

In your example, the security is carried at fair value of $3 at the first balance date, resulting in an income of $2, while in the second balance date, there will be a loss of 50c charged to income.

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原帖由 日月金 於 2007-10-14 12:28 PM 發表


條數係咪咁入:

DR. SECURITIES INVESTMENT (BS) $10,000
    CR. CASH & BANK (BS)                                   $10,000

YEAR END:

DR. SECURITIES INVESTMENT (BS) $20,000
    CR. G ...

They look good to me.

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原帖由 ludityinspector 於 2007-10-20 02:12 AM 發表
it really depends on the nature of the company: whether its primary business is securities trading or carry on a business which is other than securities trading. If the company is not trading secur ...

Are you sure this is the latest HKFRSs?

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原帖由 ludityinspector 於 2007-10-21 02:58 AM 發表
This should be the lastest, please correct me if I am wrong : )

I think you are wrong.

Take a look at the Standards or listed companies' annual report after 1.1.2007.

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原帖由 ludityinspector 於 2007-10-24 01:17 AM 發表
So what should be the correct jornal entries?

see post #3