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qian tan ke zhuan huan zhai quan fa xing de hui ji chu li
Author(s): 
Pages: 28-29
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  可转换债券国有企业普通股股票附认股权股权性质债务工具暂行办法账面金额市场收益金融负债;
Abstract: 1997年国务院证券管理委员会发布了《可转换公司债券管理暂行办法》,中国证券监督管理委员会开始组织非上市的512家重点国有企业进行可转换债券发行试点。本文拟对可转换债券发行时的会计处理作以下探讨。一、可转换债券的性质所谓可转换债券,是指发行人依照法定程...
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