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可供出售金融资产和交易性金融资产都属于金融资产,但是新准则对二者的会计处理的规定却有很多不同之处,本文通过案例分析比较了新准则对两种资产的会计处理的区别,并分析了产生区别的原因。
Both available-for-sale financial assets and trading financial assets belong to financial assets. However, there are many differences between the new standard and the accounting treatment of the two. This article compares the differences between the new standard and the accounting treatment of the two assets by case analysis , And analyzed the reasons for the difference.