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ji yu zi jin shi jian jia zhi guan wan shan chi you zhi dao qi tou zi jian zhi he suan
Author(s): 
Pages: 30-31
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  实际利率法摊余成本时间价值企业会计利率计算利息调整财务困难初始确认金额支付价款利息收入;
Abstract: <正>《企业会计准则》及其应用指南规定:持有至到期投资应当采用实际利率法,确认投资收益,按摊余成本进行后续计量;持有至到期投资减值损失的计量,比照贷款和应收款项减值损失计量的相关规定处理;持有至到期投资发生减值后利息的处理,比照贷款发生减值后利息处理的相关规定。
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