发布于: 雪球转发:0回复:1喜欢:0
回复@梁剑 :an alternative explanation: sina classified the equity in MCOX as held-for-sale security, which bypasses the income statement and enters into the balance sheet as OCI under US-GAAP.//@梁剑 :回复 @苏格拉底怕老婆 :因为麦考林的股价还在变动的,除非公司认为这个损失是不可...
引用:
2011-08-18 16:11
原帖已删除

全部讨论

2011-08-18 21:52

sina 持有mcox19%的股份,GAAP确实可以计入OCI,但是会直接冲减所有者权益。