大家帮忙解释下面两点,谢谢了!
1.在Equity Kaplan书里,251页14例题说
“current rate method of foreign currency translation and reported currency transaltion gains.”
答案说
Book Value was not affected, however, because the gains were recorded to equity.
book value和equity 有区别吗? 我以为equity受影响, book value 也受影响的,对吗?
2. CFA为什么吧下面两组概念分开来?我感觉mispresenation 是performance presentation的一部分,referral fee 是additional compensation 的一部分。这样理解正确吗?
Performance Presenatation and Misrepresenation?
Additional Compensation and Referral Fees?