论文部分内容阅读
2006年2月发布的《企业会计准则第22号——金融工具确认和计量》规范了金融资产、金融负债和权益工具的核算,并对金融资产和金融负债进行了重新分类,引进了公允价值计量方法。笔者对金融资产的分类及其混和计量的会计问题、公允价值对商业银行投资组合的潜在影响进行了阐述,以期帮助报表使用者理解对金融资产不同的分类和核算方法对财务报告产生的不同影响。
Accounting Standards for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments, issued in February 2006, regulate the accounting of financial assets, financial liabilities and equity instruments, reclassify financial assets and financial liabilities, and introduce fair value Measurement methods. The author classifies the financial assets and their mixed accounting accounting issues, the potential impact of fair value on the portfolio of commercial banks are described in order to help users of the report understand the different classification of financial assets and accounting methods have different effects on financial reporting .