自 2021 年 1 月起,傳統文件類型將不再可用。您可以轉換傳統檔案或下載 PDF。進一步瞭解

Non-critical Error Question

已回覆
0

評論

1 條評論

  • David Packard
    Yeah, in the UGT, the defined calculation relationship begins with AFS securities and ends with AFS securities Amortized cost basis - not the other way around. I'm guessing you're referring to the information prescribed by ASC 320-10-50-2 which reconciles amortized cost to fair value by presenting unrealized gains and losses.  Even though amortized cost is commonly presented as the first data point in this table, it is actually the target of the calculation relationship defined in the UGT. So the appropriate calculation relationship may not begin/end with the data points that you would expect based on the appearance of the table.  It may need to go in the opposite direction from what you would expect (bottom-to-top or right-to-left). 
    0

登入寫評論。