In X’s accounting books the value of financial assets is $400 while their market value is $450. X wants to measure its financial assets at fair value. Which of the following adjustment does X need to book in order to correctly present its financial assets at fair value?
A、DR Financial Assets 50 CR Profit or Loss 50
B、DR Profit or Loss 450 CR Financial Assets 450
C、DR Profit or Loss 50 CR Financial Assets 50
D、DR Financial Assets 450 CR Profit or Loss 450
发布时间:2025-10-24 21:45:59