The adoption of the rule by the accounting profession, in fact, was a monumental shift in its own thinking.
Before 2018, GAAP insisted – with an exception for companies whose business was to trade securities – that unrealized gains within a portfolio of stocks were never to be included in earnings and unrealized losses were to be included only if they were deemed “other than temporary.” Now, Berkshire must enshrine in each quarter’s bottom line – a key item of news for many investors, analysts and commentators – every up and down movement of the stocks it owns, however capricious those fluctuations may be.
事实上,采用上述专业会计核算的规定让整个会计核算的思维发生了重大转变。在2018年以前,GAAP坚称,除了专营交易证券的公司之外,一家公司在股票投资组合中拥有的未实现收益只要被视为“非暂时性的”,就永远不能纳入已实现和未实现的损益中。
而现在,伯克希尔必须在每个季度的盈利——也就是很多投资者、分析师和评论人士看重的关键项目中计入所持股票的一切波动,无论那些波动可能有多么反复无常。
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