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根据《企业会计准则第22号——金融工具确认和计量》的规定,金融资产应当在初始确认时划分为四类:一是以公允价值计量且其变动计入当期损益的金融资产,包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产;二是持有至到期投资;三是贷款和应收款项;四是可供出售金融资产。本文就以公允价值计量且其变动计入当期损益的金融资产的概念和账务处理进行了分析。
According to Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments, financial assets should be classified into four categories upon initial recognition: First, financial assets at fair value through profit or loss, including transactions Financial assets and financial assets designated as at fair value through profit or loss; secondly, investments held to maturity; third, loans and receivables; and fourth, available-for-sale financial assets. In this paper, the concept and accounting of financial assets measured at fair value with their changes included in the current profits and losses are analyzed.