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众所周知,可转换债券同时具有股权和债权的双重属性,当前我国新会计准则下要求确定可转换债券的转换价值,并以账面价值法作为衡量的标准,而当前的新会计准则对于可转换债券的会计处理提出了新的要求。首先分析了当前新会计准则下的可转换债券的社会大环境,其次从定义与特征的角度概述了可转换债券,然后分析了新会计准则下对于可转换债券的新要求,主要包括准则要求、计量属性要求以及信息披露要求,最后从可转换债券的发行日、付息日以及到期日层面上分析了可转换债券的会计处理,为我国可转换债券的会计处理方法的创新与完善提供一定的参考与借鉴。
As we all know, convertible bonds both have the dual attributes of equity and debt, under the current new accounting standards in China require the conversion value of convertible bonds, and the book value method as a measure of the standard, and the current new accounting standards for convertible bonds Accounting treatment put forward new requirements. First of all, it analyzes the social environment of convertible bonds under the new accounting standards, then summarizes the convertible bonds from the perspective of definition and characteristics, and then analyzes the new requirements for convertible bonds under the new accounting standards, including criteria requirements, Measurement of property requirements and information disclosure requirements. Finally, the paper analyzes the accounting treatment of convertible bonds from the issuance date, the interest payment date and the maturity date of convertible bonds, and provides certainty for the innovation and improvement of the accounting treatment of convertible bonds in China Reference and reference.