“可供出售金融资产”分为“可供出售股票投资”和“可供出售债券投资”两类。其中,可供出售股票投资减值时,确认减值损失的标准是采用账面价值与公允价值孰低法,还是采用账面价值和可收回金额孰低法,会计实务界对此有分歧。笔者认为,确定可供出售股票投资减值损失,应采用初始投资成本和可收回金额孰低法。 “Available-for-sale financial assets ” is divided into “Available for sale equity investment ” and “Available for sale bond investment ” two types. Among them, when the available-for-sale equity investments are impaired, the standard for confirming impairment loss is adopting the lower of book value and fair value, or adopting the lower of book value and recoverable amount, the accounting practice disagrees. In my opinion, to determine the impairment of available-for-sale equity investments, the lower of the initial investment cost and the recoverable amount should be adopted.