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新会计准则中《金融工具确认和计量》对可供出售金融资产的限定条件不够明确可能将导致上市公司管理者利用准则的缺陷,将本应计入交易性金融资产的金融资产人为地计入可供出售金融资产进行盈余管理。
The new accounting standards “confirmation and measurement of financial instruments,” the definition of available-for-sale financial assets is not clear enough that will lead to the limitations of the guidelines for the use of listed companies managers will be included in the transactional financial assets should be artificially included in the financial assets Available-for-sale financial assets for earnings management.