Meanwhile, the unrealized loss and profit of fair value variable of financial assets reflected in other comprehensive income is more relevant. 同时,对于可供出售金融资产公允价值变动产生的未实现损益,用其他综合收益反映出的信息更具有相关性。
If financial derivative tools is measured by fair value, which certainly cause unrealized gains or losses that probably encourage profit manipulation. 另外,以公允价值计量衍生金融工具,必然导致未实现损益的出现,而未实现损益的处理和公允价值的确定有可能助长利润操纵的行为。