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一、概念界定的比较1.以公允价值计量且其变动计入当期损益的金融资产以公允价值计量且其变动计入当期损益的金融资产可分为交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产。交易性金融资产是企业在近期内为出售
I. Definition of concepts 1. Financial assets measured at fair value and whose changes are recorded in the current profits and losses Financial assets at fair value through profit or loss can be classified into trading financial assets and financial assets designated at fair value And its changes are included in the current profits and losses of financial assets. Trading financial assets is the business for sale in the near future