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信托财产是否从委托方资产负债表中移出,是信托业务会计中的难点问题。2006年出台的《企业会计准则第23号-金融资产转移》对金融资产终止确认问题进行了规范。鉴于信托业务较为复杂,在实务中运用此准则仍有一些问题值得深入研究。
Whether the trust property is removed from the balance sheet of the trustor is a difficult issue in trust business accounting. The “Accounting Standard for Business Enterprises No. 23 - Transfer of Financial Assets” promulgated in 2006 standardized the termination of financial assets. In view of the complexity of the trust business, there are still some issues that need to be further explored in applying this criterion in practice.