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2006年财政部新出台的《企业会计准则第22号——金融工具确认和计量》对于可供出售金融资产发生减值的会计处理作出了具体规范,本文针对以公允价值计量的金融资产是否考虑减值、如果必须计提减值应如何正确处理等问题提出了自己的观点和看法。
The newly issued Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments issued by the Ministry of Finance in 2006 has made specific specifications on the accounting treatment for the impairment of financial assets available for sale. Whether the consideration of financial assets measured at fair value is taken into consideration in this article, Impairment, if it is necessary to mention how to deal with the issue of impairment should put forward their own views and opinions.