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《企业会计准则第22号——金融工具确认和计量》规定,企业应当结合自身业务特点、投资策略和风险管理要求将取得的金融资产在初始确认时划分为四类:①以公允价值计量且其变动计入当期损益的金融资产;②持有至到期投资;③贷款和应收款项;④可供出售金融资产。本文主要从金融资产的概念和其会计计量对其进行比较分析。
According to the Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments, enterprises should classify the acquired financial assets into four categories according to their own business characteristics, investment strategies and risk management requirements: ① measured at fair value Its changes are included in the current profits and losses of financial assets; ② hold to maturity investments; ③ loans and receivables; ④ available-for-sale financial assets. This article mainly analyzes the concept of financial assets and its accounting measurement.