(ii) Discuss whether gains and losses that have been reported initially in one section of the performance
statement should be ‘recycled’ in a later period in another section and whether only ‘realised’ gains and
losses should be included in such a statement. (9 marks)
A、Σ (Tunnel CIR) <= T-MPLS SECTION总带宽。
B、Σ (Tunnel PIR) <= T-MPLS SECTION总带宽。
A.OTS(Optical Transmission Section)光传输段
B.OMS(Optical Multiplexing Section)光复用段
C.OCh(Optical Channel)光信道
D.ODU(Optical channel Data Unit)光通道数据单元
A.nT-MPLS tunnel protectio
B. nmultiplex section protectio
C. npseudo wire protectio
D. nring network protectio
A.A revaluation gain on an investment property
B.Profit on sale of an investment
C.Receipt of a government grant
D.Gain on revaluation of a factory building